Federal Register of Legislation - Australian Government

Primary content

Tobacco Charge Act (No. 2) 1955

Act No. 60 of 1955 as amended, taking into account amendments up to Act No. 85 of 1986
An Act to impose a Charge on Tobacco Leaf grown in Australia and purchased by certain Manufacturers
Administered by: Treasury
Start Date 25 Jun 1986
End Date 14 Sep 2006
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

Tobacco Charge Act (No. 2) 1955

Act No. 60 of 1955 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 10 October 2000
taking into account amendments up to Act No. 85 of 1986

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department,
Canberra

  

  

  


Contents

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement.................................................................................. 1

3............ Interpretation...................................................................................... 1

4............ Assessment Act to be read with this Act........................................... 1

5............ Imposition of charge........................................................................... 1

6............ Rate of charge..................................................................................... 2

6A......... Prescribed amounts............................................................................. 2

Notes                                                                                                                                              4


An Act to impose a Charge on Tobacco Leaf grown in Australia and purchased by certain Manufacturers

1  Short title [see Note 1]

                   This Act may be cited as the Tobacco Charge Act (No. 2) 1955.

2  Commencement

                   This Act shall come into operation on the first day of January, One thousand nine hundred and fifty‑six.

3  Interpretation

                   In this Act, growers’ co‑operative association means an association incorporated under the law of the Commonwealth or of a State or Territory of the Commonwealth and having a capital divided into shares, being an association the rules of which:

                     (a)  require that the shares be held exclusively by, or on behalf of, growers; and

                     (b)  prohibit the quotation of the shares for sale or purchase at a stock exchange or in any other public manner.

4  Assessment Act to be read with this Act

                   The Tobacco Charges Assessment Act 1955 shall be read as one with this Act.

5  Imposition of charge

             (1)  Subject to this section, a charge is imposed on all Australian tobacco leaf which, after the commencement of this Act, is purchased by a manufacturer, not being a growers’ co‑operative association which, during the year that ended on the thirty‑first day of December next preceding the date of the purchase, purchased from its shareholders not less than nine‑tenths of the Australian tobacco leaf purchased by it during that year.

             (2)  Where the tobacco leaf that has been purchased by a manufacturer after the commencement of this Act is again purchased by a manufacturer, the charge is not imposed on that tobacco leaf by reason of the last‑mentioned purchase.

6  Rate of charge

                   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.

6A  Prescribed amounts

                   Until regulations are made for the purposes of section 5 of the Tobacco Charge Act (No. 1) 1955, section 6 of this Act has effect as if:

                     (a)  the reference in paragraph 6(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 6(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.


Notes to the Tobacco Charge Act (No. 2) 1955

Note 1

The Tobacco Charge Act (No. 2) 1955 as shown in this compilation comprises Act No. 60, 1955 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Tobacco Charge Act (No. 2) 1955

60, 1955

4 Nov 1955

1 Jan 1956

 

Companies (Miscellaneous Amendments) Act 1981

92, 1981

18 June 1981

(a)

Tobacco Charge (No. 2) Amendment Act 1982

74, 1982

6 Sept 1982

6 Sept 1982

S. 3(2)

Tobacco Charge (No. 2) Amendment Act 1985

97, 1985

26 Sept 1985

S. 3: 1 Apr 1986 (see s. 2(2))
Remainder: Royal Assent

S. 3(2)

Tobacco Charge (No. 2) Amendment Act 1986

85, 1986

25 June 1986

25 June 1986

S. 4


(a)     The Tobacco Charge Act (No. 2) 1955 was amended by section 45 only of the Companies (Miscellaneous Amendments) Act 1981, subsections 2(1)–(3) of which provide as follows:

                 (1)   Part 1 of this Act shall come into operation on the day on which this Act receives the Royal Assent.

                 (2)   Division 1 of Part XI of this Act shall come into operation on the day on which this Act receives the Royal Assent or, if on that day the Companies (Acquisition of Shares) Act 1980 has not come into operation, on the day on which the Companies (Acquisition of Shares) Act 1980 comes into operation.

                 (3)   The provisions of this Act other than the provisions referred to in subsections (1) and (2) shall come into operation on the day on which the Companies Act 1981 comes into operation.

         The Companies Act 1981 came into operation on 1 July 1982 (see Gazette 1982, No. S124).


Table of Amendments

ad. = added or inserted     am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 3......................................

am. No. 92, 1981

S. 6......................................

am. No. 74, 1982

 

rs. No. 97, 1985

S. 6A...................................

ad. No. 85, 1986