Commonwealth Numbered Regulations - Explanatory Statements

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TOBACCO CHARGE REGULATIONS (REPEAL) 2002 2002 NO. 140

Statutory Rules 2002 No. 140

Tobacco Charge Act (No. 1) 1955

Tobacco Charge Regulations (Repeal) 2002

Section 6 of the Tobacco Charge Act (No. 1) 1955 provides that the Governor-General may make regulations prescribing an amount of tobacco charge.

The Regulations have repealed the regulations that imposed a tobacco charge.

The repeal of regulations was necessary to give effect to an agreement provided by the Government to the tobacco industry to remove the tobacco R&D levy. The tobacco charge was used as a mechanism to collect the tobacco R&D levy. The Tobacco Research and Development Corporation will cease operations as of 1 July 2002 and it will no longer be necessary to collect the tobacco R&D levy via the tobacco charge from that date onwards.