Tobacco Charge (No. 1) (Rate of Charge) Regulations
Statutory Rules 1989 No. 10 as amended
made under the
Tobacco Charge Act (No. 1) 1955
This compilation was prepared on 28 November 2000
taking into account amendments up to SR 1997 No. 90
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
Page
1 Citation [see Note 1]
2 Commencement
3 Interpretation
4 Amount prescribed for the purpose of paragraphs 5 (a) and 5 (b) of the Act
Notes
1 Citation [see Note 1]
These Regulations may be cited as the Tobacco Charge (No. 1) (Rate of Charge) Regulations.
2 Commencement
These Regulations commence on 14 February 1989.
3 Interpretation
In these Regulations, unless the contrary intention appears:
the Act means the Tobacco Charge Act (No. 1) 1955.
4 Amount prescribed for the purpose of paragraphs 5 (a) and 5 (b) of the Act
(1) For the purposes of paragraph 5 (a) of the Act, the amount of 0 cents is prescribed.
(2) For the purposes of paragraph 5 (b) of the Act, the amount of 4.2 cents is prescribed.
Notes to the Tobacco Charge (No. 1) (Rate of Charge) Regulations
Note 1
The Tobacco Charge (No. 1) (Rate of Charge) Regulations (in force under the Tobacco Charge Act (No. 1) 1955) as shown in this compilation comprise Statutory Rules 1989 No. 10 amended as indicated in the Tables below.
Table of Statutory Rules
Year and
number | Date of
notification in
Gazette | Date of
commencement | Application, saving or
transitional provisions |
1989 No. 10 | 13 Feb 1989 | 14 Feb 1989 | |
1990 No. 21 | 12 Feb 1990 | 13 Feb 1990 | — |
1995 No. 43 | 14 Mar 1995 | 28 Feb 1995 | — |
1997 No. 90 | 1 May 1997 | 1 May 1997 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
R. 4................. | am. 1990 No. 21; 1995 No. 43; 1997 No. 90 |
|
Overview
The Tobacco Charge (No. 1) (Rate of Charge) Regulations, made under the Tobacco Charge Act (No. 1) 1955, were introduced to provide a framework for setting the rate of tobacco charge in Australia. These regulations specify the amount prescribed for the purposes outlined in paragraphs 5(a) and 5(b) of the Act, with an effective date of 14 February 1989. The enacting body for these regulations is the Australian Parliament, and they have been amended over the years to reflect changes in policy and economic conditions. The policy objective of these regulations is to provide a structured approach to the taxation of tobacco products, ensuring that the prescribed rates align with the objectives of the Tobacco Charge Act.
Scope and Application
The Tobacco Charge (No. 1) (Rate of Charge) Regulations 1989, made under the Tobacco Charge Act (No. 1) 1955, establish the rate of charge applicable to tobacco products in Australia. These regulations apply to entities involved in the manufacturing, importation, or sale of tobacco products, encompassing the tobacco industry broadly. The geographic reach of these regulations is national, applying across the Commonwealth of Australia. The Act itself provides a framework for the imposition of a charge on tobacco products, and the regulations specify the exact amount of the charge, which is set at 4.2 cents for the purposes outlined in the Act. This legislation does not explicitly state any exclusions or exemptions, but the primary application is to the tobacco industry and related transactions. The Act's scope and application may be further extended or restricted through subordinate instruments, such as amendments to the regulations, as evidenced by the various amendments listed in the compilation notes.
Key Provisions
The Tobacco Charge (No. 1) (Rate of Charge) Regulations (SR 1989 No. 10) set out the rates for tobacco charges under the Tobacco Charge Act (No. 1) 1955. According to section 4 of these Regulations, the amount prescribed for the purposes of paragraph 5(a) of the Act is 0 cents, while for the purposes of paragraph 5(b) of the Act, the amount is 4.2 cents. These rates are crucial as they determine the financial obligations of entities involved in the manufacture, importation, or sale of tobacco products.
The Act imposes specific obligations on entities involved in the tobacco industry, including manufacturers, importers, and retailers. They are required to adhere to the prescribed rates of charge outlined in the Regulations. This means that entities must calculate and remit the appropriate tobacco charge based on the quantity of tobacco products they manufacture, import, or sell. The charge is intended to contribute to public health initiatives and discourage tobacco use.
Failure to comply with the obligations set out in the Act and Regulations may result in civil or criminal penalties. For instance, under the Tobacco Charge Act (No. 1) 1955, entities found guilty of non-compliance may be subject to fines. The maximum penalties for breaches of the Act can vary, but they are designed to enforce adherence to the prescribed rates of charge and ensure that the intended revenue is collected for public health purposes. The seriousness of the penalties reflects the importance of the Act's objectives in reducing tobacco consumption and funding related initiatives.