Tobacco Charges Assessment Act 1955 (REPEALED)
Where a broker sells tobacco leaf on behalf of another person to a manufacturer, the broker shall pay to the Commissioner the charge (if any) imposed by the Tobacco Charge Act (No. 1) 1955 on that tobacco leaf by reason of the sale.
(2)
Where a manufacturer purchases tobacco leaf from a broker, the broker may, by agreement with that manufacturer, pay to the Commissioner the charge (if any) imposed by the Tobacco Charge Act (No. 2) 1955 on that tobacco leaf by reason of the purchase.
(3)
Where charge payable under the Tobacco Charge Act (No. 1) 1955 or the Tobacco Charge Act (No. 2) 1955 has been paid to the Commissioner by a person, or has been recovered by the Commissioner from a person, the liability of another person to pay that charge to the Commissioner is, by force of this subsection, discharged to the extent of the amount so paid or recovered.
(4)
Where an amount of charge which a broker is required to pay under this section has been paid by, or recovered by the Commissioner from, the broker, the broker may recover the amount so paid or recovered from the person liable under section 11 to pay the charge.
(5)
Where a broker sells tobacco leaf on behalf of another person to a manufacturer, the broker may, for the purpose of payment of charge imposed by the Tobacco Charge Act (No. 1) 1955 , retain so much of an amount payable to a person in respect of that tobacco leaf as is equal to the amount of charge on that tobacco leaf.
(6)
In subsections (4) and (5), charge does not include additional charge payable under this Act.
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