{"id":"C1973L00044","name":"Tobacco (Rate of Charge) Regulations","slug":"tobacco-rate-of-charge-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"44 of 1973","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24553,"registerId":"commonwealth-C1973L00044-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tobacco (Rate of Charge) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1973 No. 44\n\nREGULATIONS UNDER THE TOBACCO CHARGE ACT (No. 1) 1955-1966.\\*\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Tobacco Charge Act (No. 1) 1955-1966.\n\nDated this twenty-second day of February, 1973.\n\nPAUL HASLUCK\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nFRANK CREAN\n\nTreasurer.\n\nTOBACCO (RATE OF CHARGE) REGULATIONS\n\nCitation.\n\n1. These Regulations may be cited as the Tobacco (Rate of Charge) Regulations.\n\nCommencement.\n\n2. These Regulations shall come into operation on the fifth day of March, 1973.\n\nRate of charge.\n\n3. The rate of 1.1 cents per kilogram of tobacco leaf is prescribed as the rate of charge for the purposes of section 5 of the Tobacco Charge Act (No. 1) 1955-1966.\n\n\\* Notified in the Commonwealth Gazette on 1 March 1973.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2068},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains strictly limited to its original purpose of prescribing the specific monetary rate for the tobacco charge. It does not expand into regulatory matters beyond setting the unit price per kilogram."},"complexity_factors":["Only three short sections total","Single numerical rate with no conditions or exceptions","No defined terms or interpretation provisions","No procedural requirements or compliance mechanisms","Minimal cross-referencing (only to the enabling Act section)"],"plain_english_summary":"These regulations set the amount of tax (called a **charge**) that applies to tobacco leaf under Commonwealth law.\n\n**What it does**\n- Fixes the charge at **1.1 cents per kilogram** of tobacco leaf.\n- This rate is used to calculate taxes owed under the Tobacco Charge Act.\n\n**Who it affects**\n- Tobacco growers, wholesalers, and manufacturers who produce or handle raw tobacco leaf in Australia.\n\n**Why it matters**\n- It establishes a measurable cost on raw tobacco at the production or first sale stage, creating a consistent baseline for tobacco taxation."}},"importantCases":[],"_links":{"self":"/api/acts/tobacco-rate-of-charge-regulations","history":"/api/acts/tobacco-rate-of-charge-regulations/history","analysis":"/api/acts/tobacco-rate-of-charge-regulations/analysis","conflicts":"/api/acts/tobacco-rate-of-charge-regulations/conflicts","importantCases":"/api/acts/tobacco-rate-of-charge-regulations/important-cases","documents":"/api/acts/tobacco-rate-of-charge-regulations/documents"}}