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Tobacco Excise Windfall Recovery (Assessment) Bill 2002

Part 1 P reliminary

1   Short title

                   This Act may be cited as the Tobacco Excise Windfall Recovery (Assessment) Act 2002 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Objects of Act

                   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.

4   This Act binds the Crown

                   This Act binds the Crown in each of its capacities.

5   Definitions

             (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.

6   Administration

                   The Commissioner has the general administration of this Act.