Tobacco Charge (No. 1) (Rate of Charge) Regulations (Amendment)

Overview

The Tobacco Charge (No. 1) (Rate of Charge) Regulations (Amendment) 1990 were enacted to address the need for increased funding for the Australian Tobacco Board (ATB), as recommended by the ATB itself. Authorised by the Treasurer and issued under the authority of the Governor-General, these regulations amended the existing Tobacco Charge (No. 1) (Rate of Charge) Regulations to increase the prescribed amount for the charge on tobacco leaf, thereby boosting the funding available for the ATB's operations. The Act, enacted in 1955, established a charge on tobacco dealings to support the ATB and tobacco research, with the amendment specifically targeting the operational funding component. The policy objective was to ensure the ATB could continue to effectively manage and support the tobacco industry in Australia.

Scope and Application

The Tobacco Charge (No. 1) (Rate of Charge) Regulations (Amendment) apply to the funding and operations of the Australian Tobacco Board (ATB) and the regulation of certain dealings in Australian tobacco leaf. Specifically, these regulations concern the amount prescribed for funding the ATB, a component of the charge imposed on each kilogram of tobacco leaf subject to the charge under the Tobacco Charge Act (No. 1) 1955, and related Acts. The Act applies to tobacco growers and manufacturers of tobacco products who are involved in dealings of Australian tobacco leaf. These Regulations extend across the Commonwealth of Australia, affecting the operations and funding of the ATB at a national level. The Regulations were amended to increase the prescribed amount for the funding of the ATB, from 1 cent to 1.5 cents per kilogram of tobacco leaf, without altering the amount designated for tobacco research funding, which remains at 2.7 cents per kilogram. The amendments took effect from 13 February 1990, marking the beginning of the 1990 tobacco leaf selling season.

Key Provisions

The main operative sections of these Regulations (C2004L00089) are Regulation 1, which sets the commencement date, and Regulation 2, which adjusts the amount prescribed for the purposes of paragraph 5(a) of the Tobacco Charge Act (No. 1) 1955 from 1 cent to 1.5 cents (ss. 1, 2). The Regulations also maintain the existing amount for paragraph 5(b) at 2.7 cents, resulting in a total charge of 4.2 cents per kilogram of tobacco leaf. This adjustment is intended to provide additional funding for the operations of the Australian Tobacco Board (ATB). The obligations imposed by these Regulations primarily concern tobacco growers and manufacturers who must now comply with the increased charge of 4.2 cents per kilogram of tobacco leaf, effective from 13 February 1990. This means that all parties involved in the production and sale of tobacco leaf in Australia must account for this additional charge in their financial dealings. The increased funding is specifically aimed at supporting the operational costs of the ATB, ensuring that the Board can continue its regulatory and oversight functions effectively. In terms of consequences for non-compliance, the Act does not explicitly detail specific offences, penalties, or civil/criminal consequences for breach. However, any failure to comply with the Tobacco Charge Acts (Nos. 1-3) could potentially lead to legal action under the general provisions of the Acts or other relevant legislation. The precise penalties would depend on the nature and severity of the non-compliance, but it is important for all parties to adhere to the prescribed charges to avoid any legal repercussions.