Tobacco Charge (No. 3) Amendment Act 1986
No. 86 of 1986
An Act to amend the Tobacco Charge Act (No. 3) 1955, and for related purposes
[Assented to 25 June 1986]
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. 3) Amendment Act 1986.
(2) The Tobacco Charge Act (No. 3) 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. After section 5 of the Principal Act the following section is inserted:
Prescribed amounts
“5a. Until regulations are made for the purposes of section 5 of the Tobacco Charge Act (No. 1) 1955, section 5 of this Act has effect as if—
(a) the reference in paragraph 5 (a) to the amount that is prescribed for the purposes of paragraph 5 (a) of the first-mentioned Act were a reference to 0.8 cents; and
(b) the reference in paragraph 5 (b) to the amount that is prescribed for the purposes of paragraph 5 (b) of the first-mentioned Act were a reference to 2.7 cents.”.
Application of amendment
4. The amendment made by section 3 applies in respect of Australian tobacco leaf that—
(a) was or is grown by a manufacturer; and
(b) was or is, on or after 1 April 1986, appropriated by the manufacturer for manufacturing purposes.
NOTE
1. No. 61, 1955, as amended. For previous amendments, see No. 75, 1982; and No. 98, 1985.
[Minister’s second reading speech made in—
House of Representatives on 17 April 1986
Senate on 27 May 1986]