Tobacco Charge (No. 1) Amendment Act 1985

Overview

The Tobacco Charge (No. 1) Amendment Act 1985, enacted by the Commonwealth Parliament, amends the Tobacco Charge Act (No. 1) 1955 to update the rate at which a charge is levied on tobacco products. The purpose of this amendment is to adjust the charge to reflect current economic conditions and recommendations from the Australian Tobacco Board. This Act ensures that the total charge does not exceed six cents per kilogram of tobacco leaf, while allowing for flexibility in setting the specific amounts through regulations. The amendments apply to tobacco sold to manufacturers on or after the day specified in the regulations made under the Rural Industries Research Act 1985.

Scope and Application

The Tobacco Charge (No. 1) Amendment Act 1985 serves to amend the Tobacco Charge Act (No. 1) 1955, specifically concerning the rate of charge imposed on tobacco leaf within Australia. This Act applies to the sale of Australian tobacco leaf to manufacturers, thereby affecting entities involved in the tobacco industry. The amendments pertain to the amount of charge per kilogram of tobacco leaf, which is regulated by the Governor-General in consultation with the Australian Tobacco Board. Notably, the Act imposes a ceiling of 6 cents per kilogram for the total prescribed charge, with regulations specifying the amounts for each component of the charge. The amendments apply to tobacco leaf sold to manufacturers on or after the day specified in the Rural Industries Research Act 1985 regulations. This Act operates at the Commonwealth level, impacting the entire nation, and extends its reach through subordinate instruments such as regulations made under the Rural Industries Research Act 1985.

Key Provisions

The Tobacco Charge (No. 1) Amendment Act 1985 introduces significant modifications to the Tobacco Charge Act (No. 1) 1955, primarily through the alteration of the charge rate and the method of its regulation. Section 5 of the Principal Act is repealed and replaced, establishing a new rate of charge (section 5 of the Tobacco Charge (No. 1) Amendment Act 1985). This rate is now determined by the sum of two prescribed amounts, with a cap of six cents in total, as stipulated in section 6. The Governor-General is empowered to make regulations to set these amounts, provided they do not exceed the specified limit. Importantly, any recommendations from the Australian Tobacco Board must be considered before any regulations are made (section 6(2)). Additionally, the regulations can specify that the prescribed amounts apply only for certain periods (section 6(3)). Entities and individuals governed by the Tobacco Charge Act (No. 1) 1955 are now required to adhere to the new provisions set forth in the Tobacco Charge (No. 1) Amendment Act 1985. This includes manufacturers who purchase Australian tobacco leaf, as they must comply with the amended charge rate applicable to their purchases. The Australian Tobacco Board is tasked with making relevant recommendations to the Minister, which the Governor-General must consider when making regulations under section 6 of the amending Act. The regulations themselves will dictate the specific amounts prescribed for the charge, ensuring they do not exceed the six-cent limit. The Act also outlines potential legal consequences for non-compliance. While specific offences and penalties are not detailed within the Act itself, the overarching legal framework implies that breaches of the Tobacco Charge Act (No. 1) 1955, as amended, could result in legal action. The penalties for such breaches would typically depend on the nature and severity of the non-compliance, potentially including fines or other civil or criminal sanctions as provided under the broader legislative context in which the Tobacco Charge Act (No. 1) 1955 operates. The exact penalties would be determined in the context of the broader legal proceedings following a breach.