Tobacco Charge (No. 1) Amendment Act 1982
No. 73 of 1982
An Act to amend the Tobacco Charge Act (No. 1) 1955
[Assented to 6 September 1982]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Tobacco Charge (No. 1) Amendment Act 1982.
(2) The Tobacco Charge Act (No. 1) 19551 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.
3. Section 5 of the Principal Act is repealed and the following section is substituted:
Rate of charge
“5. The rate of the charge imposed by this Act is—
(a) 2.5 cents per kilogram of tobacco leaf; or
(b) where a rate prescribed under section 6 is applicable—that rate.”.
Regulations
4. Section 6 of the Principal Act is amended by omitting sub-section (1) and substituting the following sub-section:
“(1) The Governor-General may make regulations prescribing a rate of charge that is higher or lower than the rate specified in paragraph 5 (a).”.
Application of amendments
5. The amendments made by this Act apply in respect of Australian tobacco leaf sold to a manufacturer on or after 1 March 1982.
NOTE
1. No. 59, 1955, as amended. For previous amendments, see No. 86, 1965; and No. 93, 1966.