Tobacco Charge (No. 2) Amendment Act 1982

Overview

The Tobacco Charge (No. 2) Amendment Act 1982, enacted by the Commonwealth Parliament, was introduced to address the need for amendments to the rate of tobacco charge on Australian tobacco leaf. This Act, which came into effect upon receiving Royal Assent, serves as an amendment to the Tobacco Charge Act (No. 2) 1955. The primary objective of this legislation is to modify the rate at which the tobacco charge applies to tobacco leaf purchased by manufacturers post 1 March 1982. By removing the factor of "twice" from section 6 of the Principal Act, the amendment effectively alters the financial burden on manufacturers who utilise Australian tobacco leaf in their production processes. The clear intention behind this amendment is to ensure that the legislation reflects current economic conditions and market demands, thereby maintaining the relevance and fairness of the tobacco charge system.

Scope and Application

The Tobacco Charge (No. 2) Amendment Act 1982 amends the Tobacco Charge Act (No. 2) 1955, which primarily concerns the imposition and collection of charges on tobacco products in Australia. This Act applies to manufacturers of tobacco products who purchase Australian tobacco leaf for manufacturing purposes. The amendment specifically adjusts the rate of the tobacco charge applicable to tobacco leaf purchased on or after 1 March 1982. The Act operates within the jurisdiction of the Commonwealth of Australia, thereby extending its reach across the entire nation. There are no specific exclusions or exemptions outlined within the Act, although it is noted that the application and enforcement of the charge may be further defined through subordinate instruments or regulations. This legislative amendment ensures that the tobacco charge is applied consistently and fairly across the industry, reflecting any necessary adjustments to economic conditions or policy objectives.

Key Provisions

The Tobacco Charge (No. 2) Amendment Act 1982 (sections 1-3) amends the Tobacco Charge Act (No. 2) 1955 by changing the rate of the tobacco charge for Australian tobacco leaf purchased by a manufacturer on or after 1 March 1982. Specifically, section 6 of the Principal Act is altered by omitting the word "twice", effectively reducing the charge rate. This amendment applies to manufacturers covered under section 5(1) of the Principal Act. Under the amended legislation, entities governed by the Principal Act must adhere to the new charge rate for tobacco leaf purchased after the specified date. This requirement is straightforward but essential for compliance, ensuring that manufacturers pay the correct amount as stipulated by the updated Act. Breach of the provisions set out in this Act may result in civil or criminal consequences, depending on the nature and severity of the non-compliance. The Act does not specify particular offences or penalties within the text provided, but it is reasonable to infer that violations of the amended charge rate could be subject to penalties outlined in the Principal Act or other relevant legislation. These penalties may include fines or other legal repercussions as prescribed by applicable laws. In summary, the Tobacco Charge (No. 2) Amendment Act 1982 modifies the rate of charge for tobacco leaf purchased by manufacturers from a specific date onwards. It imposes clear obligations on manufacturers to comply with the new rate, and while the Act itself does not detail specific penalties, non-compliance could lead to legal action under the broader legislative framework.