Tobacco Charges Assessment Act 1955 (REPEALED)
In this Act, unless the contrary intention appears:
Australian tobacco leaf
or
tobacco leaf
means tobacco leaf grown in Australia.
broker
means a broker engaged in the sale of tobacco leaf.
charge
means an amount of the charge imposed by the
Tobacco Charge Act (No. 1) 1955
, the
Tobacco Charge Act (No. 2) 1955
or the
Tobacco Charge Act (No. 3) 1955
.
company
includes a body or association, corporate or unincorporate, other than a partnership.
Deputy Commissioner
means a Deputy Commissioner of Taxation.
general interest charge
means the charge worked out under Division 1 of Part IIA of the
Taxation Administration Act 1953
.
grower
means a person carrying on the business of tobacco-growing, and includes the legal personal representative of a deceased person who carried on that business.
liquidator
, in relation to a company, means the person required by law to carry out the winding-up of a company, whether appointed as liquidator or not.
manufacturer
means a person carrying on the business of manufacturing goods for smoking, being goods manufactured wholly or partly from tobacco leaf.
officer
means a person appointed or engaged under the
Public Service Act 1999
.
Second Commissioner
means a Second Commissioner of Taxation.
the Commissioner
means the Commissioner of Taxation.
(2)
For the purposes of this Act, a person shall be deemed to have sold tobacco leaf if, in the performance of a contract under which he has received, or is entitled to receive, valuable consideration, he supplies tobacco leaf the property in which passes, under the terms of the contract, to another person, and that other person shall be deemed to have purchased that tobacco leaf.
(3)
For the purposes of this Act, tobacco leaf grown by a manufacturer shall be deemed to be appropriated by him for manufacturing purposes if, and only if, it is placed in storage awaiting delivery to his factory for manufacture or, not having been so placed in storage, it is delivered to his factory for manufacture.
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