Tobacco Charge Act (No. 1) 1955

Tobacco Charge Act (No. 1) 1955

Act No. 59 of 1955 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 18 October 2000
taking into account amendments up to Act No. 84 of 1986

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

1 Short title [see Note 1]...........................

2 Commencement...............................

3 Assessment Act to be read with this Act.................

4 Imposition of charge............................

5 Rate of charge................................

5A Prescribed amounts.............................

6 Regulations..................................

Notes

An Act to impose a Charge on Tobacco Leaf grown in Australia and sold to a Manufacturer

1  Short title [see Note 1]

  This Act may be cited as the Tobacco Charge Act (No. 1) 1955.

2  Commencement

  This Act shall come into operation on the first day of January, One thousand nine hundred and fifty‑six.

3  Assessment Act to be read with this Act

  The Tobacco Charges Assessment Act 1955 shall be read as one with this Act.

4  Imposition of charge

 (1) Subject to this section, a charge is imposed on all Australian tobacco leaf which, after the commencement of this Act, is sold to a manufacturer.

 (2) Where tobacco leaf that has been sold to a manufacturer after the commencement of this Act is again sold to a manufacturer, the charge is not imposed on that tobacco leaf by reason of the last‑mentioned sale.

 (3) Where tobacco leaf on which charge has been imposed by the Tobacco Charge Act (No. 3) 1955 is sold to a manufacturer, charge is not imposed by this Act on that tobacco leaf by reason of that sale.

5  Rate of charge

  The rate of the charge imposed by this Act is such amount per kilogram of tobacco leaf as is equal to the aggregate of:

 (a) the amount that is prescribed for the purposes of this paragraph; and

 (b) the amount that is prescribed for the purposes of this paragraph.

5A  Prescribed amounts

  Until regulations are made for the purposes of section 5:

 (a) the amount of 0.8 cents is prescribed for the purposes of paragraph 5(a); and

 (b) the amount of 2.7 cents is prescribed for the purposes of paragraph 5(b).

6  Regulations

 (1) The Governor‑General may make regulations prescribing an amount for the purpose of paragraph 5(a) and prescribing an amount for the purpose of paragraph 5(b) but so that the aggregate of the amounts so prescribed does not exceed 6 cents.

 (2) Before making regulations prescribing an amount for the purpose of paragraph 5(a) or (b), the Governor‑General shall take into consideration any relevant recommendations made to the Minister by the Australian Tobacco Board.

 (3) Regulations made for the purposes of subsection (1) may provide that an amount prescribed for the purpose of paragraph 5(a) or (b) applies only in respect of a period specified in the regulations.

Notes to the Tobacco Charge Act (No. 1) 1955

Note 1

The Tobacco Charge Act (No. 1) 1955 as shown in this compilation comprises Act No. 59, 1955 amended as indicated in the Tables below.

Table of Acts

(a) Section 2 of the Tobacco Charge Amendment Act 1982 provides as follows:

 2. This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, immediately after the commencement of the Tobacco Charge (No. 1) Amendment Act 1982.

 The Tobacco Charge (No. 1) Amendment Act 1982 came into operation on 6 September 1982.

Table of Amendments