Tobacco Charge Act (No. 3) 1955

Tobacco Charge Act (No. 3) 1955

Act No. 61 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[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006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 11 October 2000
taking into account amendments up to Act No. 86 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.............................

Notes

An Act to impose a charge on tobacco leaf grown in Australia by a manufacturer and appropriated by him for manufacturing purposes

1  Short title [see Note 1]

  This Act may be cited as the Tobacco Charge Act (No. 3) 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

  A charge is imposed on all Australian tobacco leaf:

 (a) grown by a manufacturer; and

 (b) after the commencement of this Act, appropriated by him for manufacturing purposes.

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 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.

5A  Prescribed amounts

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

 (a) the reference in paragraph 5(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 5(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. 3) 1955

Note 1

The Tobacco Charge Act (No. 3) 1955 as shown in this compilation comprises Act No. 61, 1955 amended as indicated in the Tables below.

Table of Acts

Table of Amendments