Commonwealth Numbered Acts

TOBACCO CHARGE (No. 3) AMENDMENT ACT 1985 No. 98 of 1985 - SECT 3

3. (1) Section 5 of the Principal Act is repealed and the following section is
substituted: Rate of charge

"5. 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.".

(2) The amendment made by sub-section (1) applies in respect of Australian
tobacco leaf grown by a manufacturer and, on or after the day that is referred
to in sub-section 2 (2), appropriated by the manufacturer for manufacturing
purposes.