Commonwealth legislation

Tobacco (Rate of Charge) Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

44 of 1973

Collection

legislative instrument

Plain English Summary

1/10 complexity

These regulations set the amount of tax (called a charge) that applies to tobacco leaf under Commonwealth law.

What it does

Fixes the charge at 1.1 cents per kilogram of tobacco leaf.
This rate is used to calculate taxes owed under the Tobacco Charge Act.

Who it affects

Tobacco growers, wholesalers, and manufacturers who produce or handle raw tobacco leaf in Australia.

Why it matters

It establishes a measurable cost on raw tobacco at the production or first sale stage, creating a consistent baseline for tobacco taxation.

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Current sections

Direct links to the current provisions in Tobacco (Rate of Charge) Regulations.

Tobacco (Rate of Charge) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1973 No. 44

REGULATIONS UNDER THE TOBACCO CHARGE ACT (No. 1) 1955-1966.*

I, 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.

Dated this twenty-second day of February, 1973.

PAUL HASLUCK

Governor-General.

By His Excellency’s Command,

FRANK CREAN

Treasurer.

TOBACCO (RATE OF CHARGE) REGULATIONS

Citation.

These Regulations may be cited as the Tobacco (Rate of Charge) Regulations.

Commencement.

These Regulations shall come into operation on the fifth day of March, 1973.

Rate of charge.

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.

* Notified in the Commonwealth Gazette on 1 March 1973.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Tobacco (Rate of Charge) Regulations