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[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006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
Act | Number
and year | Date
of Assent | Date of commencement | Application, saving or transitional provisions |
Tobacco Charge Act (No. 3) 1955 | 61, 1955 | 4 Nov 1955 | 1 Jan 1956 | |
Tobacco Charge (No. 3) Amendment Act 1982 | 75, 1982 | 6 Sept 1982 | 6 Sept 1982 | S. 3(2) |
Tobacco Charge (No. 3) Amendment Act 1985 | 98, 1985 | 26 Sept 1985 | S. 3: 1 Apr 1986 (see s. 2(2))
Remainder: Royal Assent | S. 3(2) |
Tobacco Charge (No. 3) Amendment Act 1986 | 86, 1986 | 25 June 1986 | 25 June 1986 | S. 4 |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
S. 5.................... | rs. No. 75, 1982; No. 98, 1985 |
S. 5A................... | ad. No. 86, 1986 |
Overview
The Tobacco Charge Act (No. 3) 1955, enacted by the Parliament of Australia, was introduced to address the need for a financial mechanism to support the tobacco industry in Australia. This Act imposes a charge on tobacco leaf grown in Australia by manufacturers and appropriated for manufacturing purposes. It was designed to be read in conjunction with the Tobacco Charges Assessment Act 1955, ensuring a cohesive framework for the assessment and imposition of charges on tobacco leaf. The charge rate is determined by the aggregate of specified amounts prescribed under the Tobacco Charge Act (No. 1) 1955, with interim rates set until regulations are made. The Act came into operation on 1 January 1956 and was later repealed by the Tobacco Charge (Repeal) Act 2006. The policy objective of this legislation was to provide a structured financial contribution from the tobacco industry, potentially supporting industry operations and government revenue.
Scope and Application
The Tobacco Charge Act (No. 3) 1955 applies to any tobacco leaf grown by a manufacturer within Australia and appropriated for manufacturing purposes, which includes the production of tobacco products. The Act imposes a charge on such tobacco leaf, with the rate of the charge determined by the aggregate of amounts prescribed under the Tobacco Charge Act (No. 1) 1955. This Act must be read in conjunction with the Tobacco Charges Assessment Act 1955, which provides additional guidelines and procedures for the assessment and collection of the charge. The Act was in force until it was repealed by the Tobacco Charge Act (Repeal) Act 2006, with transitional provisions detailed in the Schedule of the repealing Act. The Act applies across the entire Commonwealth of Australia and affects entities involved in the tobacco manufacturing industry. There are no specific exclusions or exemptions outlined in the primary text, although the scope of application may be extended or restricted through subordinate regulations.
Key Provisions
The Tobacco Charge Act (No. 3) 1955, as amended, primarily imposes a charge on Australian tobacco leaf grown by manufacturers and used for manufacturing purposes (Section 4). The Act specifies that this charge applies to all tobacco grown by a manufacturer and appropriated for manufacturing purposes after the Act's commencement on 1 January 1955 (Section 4). The rate of the charge is determined by the sum of two prescribed amounts, as outlined in Section 5, which references the amounts prescribed in the Tobacco Charge Act (No. 1) 1955. Until specific regulations are made under Section 5 of the Tobacco Charge Act (No. 1) 1955, the amounts are temporarily set at 0.8 cents and 2.7 cents per kilogram, respectively (Section 5A).
Under this Act, manufacturers who grow tobacco and appropriate it for manufacturing purposes are required to account for and pay the charge imposed. This involves ensuring that the tobacco leaf meets the criteria set out in Section 4, which specifies the type of tobacco and its intended use. The charge is levied per kilogram of tobacco leaf, with the exact rate determined by the aggregate of the amounts prescribed in Section 5, subject to the transitional provisions outlined in Section 5A until the relevant regulations are in place.
Failure to comply with the provisions of the Tobacco Charge Act (No. 3) 1955 can result in various consequences. While the Act itself does not explicitly detail specific offences, penalties, or consequences for breach, it is linked with the Tobacco Charges Assessment Act 1955 (Section 3). It is likely that penalties and enforcement mechanisms are governed by this associated legislation, which could include fines, interest on unpaid charges, and potential legal action for non-compliance. The exact penalties and consequences would be determined based on the terms and provisions of the Tobacco Charges Assessment Act 1955.