George Brandis (Queensland, Liberal Party, Shadow Attorney-General) Share this | Hansard source

The Customs Tariff Amendment (Tobacco Content) Bill 2008 is another bill of an essentially technical character. It will insert a definition of tobacco content into subsection (3)1 of the customs tariff. The amendment will clarify the existing references to tobacco content found within the customs tariff confirming that the non-stick excise equivalent customs duty on tobacco and tobacco products is based on the total weight of the goods, as was intended by the legislation. This is in fact how tobacco content has been treated since 1 November 1999, when the term was introduced into the act and this bill will be retroactive to that date. The amendments were initially suggested by the customs department last year during the life of the previous government to clear up any potential for misunderstanding. The opposition supports the bill.