{"id":"C1955A00061","name":"Tobacco Charge Act (No. 3) 1955","slug":"tobacco-charge-act-no-3-1955","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"61 of 1955","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4679,"registerId":"commonwealth-C1955A00061-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the Tobacco Charge Act (No. 3) 1955.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on the first day of January, One thousand nine hundred and fifty‑six.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Assessment Act to be read with this Act","content":"#### 3 Assessment Act to be read with this Act\n\n  The Tobacco Charges Assessment Act 1955 shall be read as one with this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Imposition of charge","content":"#### 4 Imposition of charge\n\n  A charge is imposed on all Australian tobacco leaf:\n    (a) grown by a manufacturer; and\n    (b) after the commencement of this Act, appropriated by him for manufacturing purposes.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Rate of charge","content":"#### 5 Rate of charge\n\n  The rate of the charge imposed by this Act is such amount per kilogram of tobacco leaf as is equal to the aggregate of:\n    (a) the amount that is prescribed for the purposes of paragraph 5(a) of the Tobacco Charge Act (No. 1) 1955; and\n    (b) the amount that is prescribed for the purposes of paragraph 5(b) of that Act.","sortOrder":4},{"sectionNumber":"5A","sectionType":"section","heading":"Prescribed amounts","content":"#### 5A Prescribed amounts\n\n  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:\n    (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\n    (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.","sortOrder":5}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1777},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act maintains its original limited purpose of imposing a specific charge on manufacturer-grown tobacco leaf. No evidence of scope creep beyond this narrow fiscal function."},"complexity_factors":["Cross-reference to sister Act (Tobacco Charge Act (No. 1) 1955) for variable rate setting","Interim provision (section 5A) establishing temporary statutory rates pending subordinate legislation","Dual conditionality: charge applies only to leaf both grown by the manufacturer AND appropriated for manufacturing post-commencement"],"plain_english_summary":"**What this law does**\n\nThis Act imposes a **charge (tax) on Australian tobacco leaf** when a manufacturer grows the leaf themselves and uses it to make tobacco products.\n\n**Who it affects**\n- Tobacco manufacturers who grow their own tobacco leaf rather than purchasing from independent growers\n\n**Key details**\n- The charge only applies to leaf **appropriated** (set aside) for manufacturing **after 1 January 1956**\n- The rate is calculated by adding two amounts prescribed in the *Tobacco Charge Act (No. 1) 1955*\n- **Temporary rates apply until regulations are made**: 3.5 cents per kilogram (0.8c + 2.7c)\n- This Act works together with the *Tobacco Charges Assessment Act 1955*, which handles assessment and collection of the charge\n\n**Why it matters**\nThis prevents manufacturers from avoiding tobacco levies by growing their own supply instead of buying leaf that already carries the charge."}},"importantCases":[],"_links":{"self":"/api/acts/tobacco-charge-act-no-3-1955","history":"/api/acts/tobacco-charge-act-no-3-1955/history","analysis":"/api/acts/tobacco-charge-act-no-3-1955/analysis","conflicts":"/api/acts/tobacco-charge-act-no-3-1955/conflicts","importantCases":"/api/acts/tobacco-charge-act-no-3-1955/important-cases","documents":"/api/acts/tobacco-charge-act-no-3-1955/documents"}}