1
Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Tobacco Charge Act (No. 3) 1955.
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
What this law does
This Act imposes a charge (tax) on Australian tobacco leaf when a manufacturer grows the leaf themselves and uses it to make tobacco products.
Who it affects
Key details
Why it matters This prevents manufacturers from avoiding tobacco levies by growing their own supply instead of buying leaf that already carries the charge.
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Direct links to the current provisions in Tobacco Charge Act (No. 3) 1955.
This Act may be cited as the Tobacco Charge Act (No. 3) 1955.
This Act shall come into operation on the first day of January, One thousand nine hundred and fifty‑six.
The Tobacco Charges Assessment Act 1955 shall be read as one with this Act.
A charge is imposed on all Australian tobacco leaf: (a) grown by a manufacturer; and (b) after the commencement of this Act, appropriated by him for manufacturing purposes.
The rate of the charge imposed by this Act is such amount per kilogram of tobacco leaf as is equal to the aggregate of: (a) the amount that is prescribed for the purposes of paragraph 5(a) of the Tobacco Charge Act (No. 1) 1955; and (b) the amount that is prescribed for the purposes of paragraph 5(b) of that Act.
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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Tobacco Charge Act (No. 3) 1955.
This Act shall come into operation on the first day of January, One thousand nine hundred and fifty‑six.
The Tobacco Charges Assessment Act 1955 shall be read as one with this Act.
A charge is imposed on all Australian tobacco leaf: (a) grown by a manufacturer; and (b) after the commencement of this Act, appropriated by him for manufacturing purposes.
The rate of the charge imposed by this Act is such amount per kilogram of tobacco leaf as is equal to the aggregate of: (a) the amount that is prescribed for the purposes of paragraph 5(a) of the Tobacco Charge Act (No. 1) 1955; and (b) the amount that is prescribed for the purposes of paragraph 5(b) of that Act.
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.