Tobacco Charge Act (No. 2) 1955

Administered by Department of the Treasury

Legislation au C1955A00060 Not in force Act

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Tobacco Charge Act (No. 2) 1955

Act No. 60 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[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006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 10 October 2000
taking into account amendments up to Act No. 85 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 Interpretation.................................

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

5 Imposition of charge............................

6 Rate of charge................................

6A Prescribed amounts.............................

Notes

 

An Act to impose a Charge on Tobacco Leaf grown in Australia and purchased by certain Manufacturers

1  Short title [see Note 1]

  This Act may be cited as the Tobacco Charge Act (No. 2) 1955.

2  Commencement

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

3  Interpretation

  In this Act, growers’ co‑operative association means an association incorporated under the law of the Commonwealth or of a State or Territory of the Commonwealth and having a capital divided into shares, being an association the rules of which:

 (a) require that the shares be held exclusively by, or on behalf of, growers; and

 (b) prohibit the quotation of the shares for sale or purchase at a stock exchange or in any other public manner.

4  Assessment Act to be read with this Act

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

5  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 purchased by a manufacturer, not being a growers’ co‑operative association which, during the year that ended on the thirty‑first day of December next preceding the date of the purchase, purchased from its shareholders not less than nine‑tenths of the Australian tobacco leaf purchased by it during that year.

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

6  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 paragraph 5 (a) of the Tobacco Charge Act (No. 1) 1955; and

 (b) the amount that is prescribed for the purposes of paragraph 5 (b) of that Act.

6A  Prescribed amounts

  Until regulations are made for the purposes of section 5 of the Tobacco Charge Act (No. 1) 1955, section 6 of this Act has effect as if:

 (a) the reference in paragraph 6(a) to the amount that is prescribed for the purposes of paragraph 5(a) of the first‑mentioned Act were a reference to 0.8 cents; and

 (b) the reference in paragraph 6(b) to the amount that is prescribed for the purposes of paragraph 5(b) of the first‑mentioned Act were a reference to 2.7 cents.

Notes to the Tobacco Charge Act (No. 2) 1955

Note 1

The Tobacco Charge Act (No. 2) 1955 as shown in this compilation comprises Act No. 60, 1955 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Tobacco Charge Act (No. 2) 1955

60, 1955

4 Nov 1955

1 Jan 1956

 

Companies (Miscellaneous Amendments) Act 1981

92, 1981

18 June 1981

(a)

—

Tobacco Charge (No. 2) Amendment Act 1982

74, 1982

6 Sept 1982

6 Sept 1982

S. 3(2)

Tobacco Charge (No. 2) Amendment Act 1985

97, 1985

26 Sept 1985

S. 3: 1 Apr 1986 (see s. 2(2))
Remainder: Royal Assent

S. 3(2)

Tobacco Charge (No. 2) Amendment Act 1986

85, 1986

25 June 1986

25 June 1986

S. 4

(a) The Tobacco Charge Act (No. 2) 1955 was amended by section 45 only of the Companies (Miscellaneous Amendments) Act 1981, subsections 2(1)–(3) of which provide as follows:

 (1) Part 1 of this Act shall come into operation on the day on which this Act receives the Royal Assent.

 (2) Division 1 of Part XI of this Act shall come into operation on the day on which this Act receives the Royal Assent or, if on that day the Companies (Acquisition of Shares) Act 1980 has not come into operation, on the day on which the Companies (Acquisition of Shares) Act 1980 comes into operation.

 (3) The provisions of this Act other than the provisions referred to in subsections (1) and (2) shall come into operation on the day on which the Companies Act 1981 comes into operation.

 The Companies Act 1981 came into operation on 1 July 1982 (see Gazette 1982, No. S124).

Table of Amendments

ad. = added or inserted     am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 3....................

am. No. 92, 1981

S. 6....................

am. No. 74, 1982

 

rs. No. 97, 1985

S. 6A...................

ad. No. 85, 1986

 

Overview

The Tobacco Charge Act (No. 2) 1955, introduced by the Commonwealth Parliament, was enacted to address the need for a regulatory framework governing the imposition of a charge on tobacco leaf grown in Australia. The Act came into effect on 1 January 1956 and was designed to complement the Tobacco Charges Assessment Act 1955, thereby creating a cohesive legislative approach to managing tobacco-related charges. The primary objective of this Act was to impose a charge on tobacco leaf purchased by manufacturers, with specific exemptions for growers’ co-operative associations that meet certain criteria, thereby ensuring a structured and equitable taxation system within the tobacco industry. The Act was repealed by the Act No. 101 of 2006, with transitional provisions detailed in the Schedule of that Act.

Scope and Application

The Tobacco Charge Act (No. 2) 1955 applies to all Australian tobacco leaf purchased by manufacturers after the commencement of the Act on 1 January 1956. The Act imposes a charge on tobacco leaf purchased by manufacturers who are not growers' co-operative associations that have purchased at least nine-tenths of their tobacco leaf from their shareholders during the previous year. The charge is not imposed on tobacco leaf that has already been subject to the charge if it is subsequently purchased by another manufacturer. The rate of the charge is determined by the aggregate of certain prescribed amounts set out in the Tobacco Charge Act (No. 1) 1955, with interim amounts specified until regulations are made. The Act is read in conjunction with the Tobacco Charges Assessment Act 1955, and its application may be extended or restricted through subordinate instruments. The Act was repealed by the Tobacco Charge Repeal Act 2006 with effect from 14 September 2006.

Key Provisions

The Tobacco Charge Act (No. 2) 1955 imposes a charge on Australian tobacco leaf purchased by certain manufacturers, as per section 5. Specifically, this charge applies to all tobacco leaf bought by a manufacturer after the Act's commencement, provided the manufacturer did not purchase at least nine-tenths of the tobacco leaf from its shareholders in the preceding year. This requirement is clarified in section 5(1), which specifies that the charge does not apply if the tobacco leaf has already been purchased by another manufacturer. The rate of the charge, outlined in section 6, is determined by the sum of two amounts prescribed in the Tobacco Charge Act (No. 1) 1955, as detailed in section 6(a) and 6(b). For interim purposes, until regulations are made under section 5 of the Tobacco Charge Act (No. 1) 1955, section 6 of this Act operates as if the amounts are 0.8 cents and 2.7 cents respectively, as per section 6A. The Act imposes several obligations on the parties it governs. Primarily, manufacturers who purchase Australian tobacco leaf must ensure they comply with the charge requirements if they do not meet the exemption criteria stated in section 5. They must also be aware of the specific rates applicable as prescribed in the Tobacco Charge Act (No. 1) 1955 and subsequently in this Act until regulations are in place. Additionally, the Act requires manufacturers to maintain records and documentation that substantiate their compliance with the charge provisions, which can be critical in case of audits or reviews by relevant authorities. Failure to comply with the provisions of this Act can lead to various consequences. Under the Act, there are specific penalties for non-compliance, although the exact nature of these penalties is not detailed within the provided text. Generally, penalties for breaches of such legislative acts can range from fines to more severe legal actions depending on the gravity and frequency of the offence. The Act may also provide for civil remedies, allowing aggrieved parties to seek redress in court. Additionally, persistent or severe breaches could result in criminal charges, which may carry imprisonment or heavier fines, though these specifics are not outlined in the text provided.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.