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This is a Bill, not an Act. For current law, see the Acts databases.
2002
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Tobacco Excise Windfall
Recovery (Assessment) Bill 2002
(Mr S.
Smith)
A Bill for an Act to assess certain
windfall amounts not paid to the States as tobacco franchise fees or to the
Commonwealth as tobacco excise and for related purposes
Contents
A Bill for an Act to assess certain windfall amounts not
paid to the States as tobacco franchise fees or to the Commonwealth as tobacco
excise and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Tobacco Excise Windfall Recovery
(Assessment) Act 2002.
This Act commences on the day on which it receives the Royal
Assent.
The objects of this Act are to make arrangements for the assessment of
certain windfall amounts, equivalent to tobacco franchise fees which were paid
to tobacco wholesalers but not passed on to a State or to the Commonwealth as
excise. The amounts assessed are intended to be used:
(a) in the calculation of a tobacco excise windfall tax imposed and
administered by another Act;
(b) in the calculation of a windfall recovery and redirection amount to be
the basis for increased expenditure on health related measures authorised by
another Act.
This Act binds the Crown in each of its capacities.
(1) In this Act, unless the contrary intention appears:
Applicable period means the period from 1 July 1997 until
6 August 1997.
Commissioner means the Commissioner of Taxation.
State includes the Australian Capital Territory and the
Northern Territory.
State franchise law has the meaning given by subsection
(2).
Tobacco franchise fee means a payment made to a State under a
State franchise law in relation to tobacco products.
Tobacco
excise windfall amount means the amount to be assessed under this
Act.
(2) The following are State franchise laws for the purposes
of this Act:
(a) the
Business Franchise (Tobacco and Petroleum Products) Act 1984 of the
Australian Capital Territory;
(b) the Business Franchise Licences (Tobacco) Act 1987 of New South
Wales;
(c) the Business Franchise Act 1978 of the Northern
Territory;
(d) the Tobacco Products (Licensing) Act 1988 of
Queensland;
(e) the Tobacco Products (Licensing) Act 1986 of South
Australia;
(f) the Tobacco Products Regulation Act 1997 of South
Australia;
(g) the Tobacco Business Franchise Licences Act 1980 of
Tasmania;
(h) the Business Franchise (Tobacco) Act 1974 of
Victoria;
(i) the Business Franchise (Tobacco) Act 1975 of Western
Australia.
The Commissioner has the general administration of this
Act.
The tobacco excise windfall amount is the amount of tobacco franchise fee
that would have been payable by an assessee in respect of the applicable period
if each State franchise law was wholly valid and had continued to be in force in
respect of the applicable period.
(1) A tobacco excise windfall amount calculated under section 7 is reduced
by the amount of any tobacco franchise fee paid by an assessee to, and not
refunded to the assessee by, a State in respect of the taxable period.
(2) A tobacco excise windfall amount calculated under section 7 is reduced
by the amount of any payment representing a tobacco franchise fee in respect of
the applicable period which has been refunded to another person or
corporation.
(1) A person or corporation who would have been liable to pay a tobacco
franchise fee in respect of the applicable period if each State franchise law
was wholly valid and had continued to be in force is liable to be assessed for a
tobacco excise windfall amount calculated according to sections 7 and
8.
(2) A person or corporation to whom a refund has been made under section 8
(2) is liable to be assessed for a tobacco excise windfall amount equal to the
refunded amount.
As soon as practical, the Commissioner must give a report to the
Minister, for presentation to the Parliament, showing the total of the tobacco
excise windfall amounts assessed under this Act, and showing a breakdown of the
total amount between different classes of assessees.
After the end of each financial year, the Commissioner must give a report
to the Minister, for presentation to the Parliament, on the operation of this
Act during the year.
(1) The Commissioner may make an arrangement with an appropriate officer
or authority of a State about any matter in connection with the administration
of this Act.
(2) In particular, an arrangement may relate to the Commissioner’s
delegation of powers or functions under this Act or the regulations.
Note: Section 8 of the Taxation Administration Act
1953 contains the Commissioner’s delegation power.
(1) The Governor-General may make regulations prescribing
matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.
(2) In particular, the regulations may prescribe penalties for offences
against the regulations by way of fines of up to 10 penalty units.
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