Commonwealth Numbered Acts

CUSTOMS TARIFF AMENDMENT (TOBACCO CONTENT) ACT 2008 (NO. 37, 2008) - SCHEDULE 1

Customs Tariff Act 1995

1  Subsection 3(1)

Insert:

"tobacco content" includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.

2  Application

The amendment made by item 1 applies in relation to:

                     (a)  goods imported into Australia on or after 1 November 1999; and

                     (b)  goods imported into Australia before 1 November 1999, where the time for working out the rate of import duty on the goods had not occurred before 1 November 1999.

[ Minister's second reading speech made in--

House of Representatives on 28 May 2008

Senate on 16 June 2008 ]