Tobacco Charge Regulations (Repeal) 2002

Overview

The Tobacco Charge Regulations (Repeal) 2002 (No. 140) was enacted to repeal the existing regulations that imposed a tobacco charge, a measure originally introduced under the Tobacco Charge Act (No. 1) 1955. This repeal aligns with a policy decision made by the Australian Government to cease the collection of the tobacco research and development (R&D) levy, which had previously been collected through the tobacco charge. The Tobacco Charge Act (No. 1) 1955 authorised the imposition of a charge on tobacco products to fund research and development activities, managed by the Tobacco Research and Development Corporation. With the agreement that the Tobacco Research and Development Corporation would cease operations as of 1 July 2002, the need for the tobacco charge was eliminated, prompting the repeal of the associated regulations. The enacting body for these regulations is the Governor-General, who exercises the power granted under Section 6 of the Tobacco Charge Act (No. 1) 1955 to make regulations prescribing the tobacco charge.

Scope and Application

The Tobacco Charge Regulations (Repeal) 2002 (No. 140) serves to repeal existing regulations that imposed a tobacco charge, aligning with the provisions of the Tobacco Charge Act (No. 1) 1955. This repeal directly affects entities within the tobacco industry, specifically those responsible for the collection and remittance of the tobacco charge, which was historically a mechanism for collecting the tobacco R&D levy. This legislative change is effective nationally across Australia, impacting all jurisdictions governed by the Commonwealth legislation. The regulations specifically nullify the need for the tobacco R&D levy collection post 1 July 2002, following the cessation of operations of the Tobacco Research and Development Corporation on that date. Consequently, the tobacco charge is no longer applicable as of this date, effectively ending the financial obligation associated with the tobacco R&D levy for entities involved in the tobacco industry.

Key Provisions

The main operative sections of the Tobacco Charge Regulations (Repeal) 2002 (No. 140) involve the repeal of the previous regulations that imposed a tobacco charge, as provided under Section 6 of the Tobacco Charge Act (No. 1) 1955. Specifically, Section 2 of the Regulations states that the regulations made under the Tobacco Charge Act (No. 1) 1955, which previously imposed a tobacco charge, are repealed. This repeal was enacted to align with the Government's agreement with the tobacco industry to remove the tobacco Research and Development (R&D) levy, which was previously collected through the tobacco charge mechanism. The Tobacco Charge Regulations (Repeal) 2002 impose specific obligations on parties and entities governed by the repealed regulations. For instance, entities that were previously subject to the tobacco charge under the repealed regulations are now relieved from the obligation to pay the tobacco R&D levy. This repeal is significant as it affects the operations of the Tobacco Research and Development Corporation, which will cease operations as of 1 July 2002. With the removal of the tobacco R&D levy, the need for collecting the tobacco charge has also been eliminated. The Regulations do not introduce new offences or penalties, as the primary action is the repeal of existing regulations. However, any entities that were previously subject to the tobacco charge may still need to comply with other relevant obligations under different legislative frameworks. The maximum penalties or civil/criminal consequences for breach are not applicable in this context, as the Regulations primarily focus on repealing existing regulatory requirements rather than introducing new ones. The repeal of the tobacco charge regulations ensures that no new legal repercussions are created for entities that were previously subject to the tobacco charge. Instead, the focus is on facilitating the transition away from the tobacco R&D levy by removing the regulatory framework that enforced it.