Excise: meaning of tobacco

What plant species are tobacco plants for the purposes of the Excise Act 1901 ?

Species of the Nicotiana genus where the leaves of that species are generally used for smoking, chewing or snuff are considered to be tobacco plants for the purposes of the Excise Act. Those species are currently Nicotiana tabacum and Nicotiana rusticum .

Should varieties of other species of Nicotiana be developed where the leaves are generally used for smoking, chewing or as snuff then those species would also be considered tobacco plants for the purposes of the Excise Act.

A nursery grows Nicotiana species including Nicotiana sylvestris and Nicotiana excelsior .

Parts IV, IVA and X of the Excise Act refer, in various sections, to tobacco seed, tobacco plant or tobacco leaf. For example Part IV section 28 of the Excise Act provides that it is an offence for a person who does not have a producer licence to produce tobacco seed, tobacco plant or tobacco leaf. Part IVA section 44 of the Excise Act provides that permission may be given for a person to move tobacco seed, tobacco plant or tobacco leaf from one place to another place. Part X section 117C of the Excise Act provides that it is an offence for a person to unlawfully possess tobacco seed, tobacco plant or tobacco leaf.

The Excise Act, however, does not provide a definition of tobacco seed, tobacco plant or tobacco leaf.

The Excise Tariff Act 1921 is incorporated and read as one with the Excise Act by virtue of section 6 and the definition of Excise Acts in subsection 4(1) of the Excise Act. The Schedule to the Excise Tariff Act contains the following definition of tobacco: tobacco means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.

Item 5 of the Schedule to the Excise Tariff Act includes 'tobacco, cigars, cigarettes and snuff'.

Section 68 of the Excise Act states: No person shall be deemed to manufacture merely because he or she cures tobacco leaf as stripped from the plant so as to convert it into leaf tobacco.

The Australian Oxford Dictionary , 2004, 2nd edn, Oxford University Press, Melbourne defines tobacco as: 1. a solanaceous plant of the genus Nicotiana , of American origin, with narcotic leaves used for smoking, chewing, or snuff. 2. its leaves, especially as prepared for smoking

The dictionary further explains that: Tobacco was originally used by some North American indigenous peoples as a narcotic drink, but by the time that Christopher Columbus (1451-1506) (see Nicotiana) arrived they were smoking it. They used it for ceremonial purposes and believed it to have medicinal properties, which was the main reason for taking it back to Europe. The diplomat Jean Nicot is said to have introduced it to France in 1556. Tobacco was originally smoked mainly in pipes and cigars; cigarettes did not become socially acceptable until the late 18th century. It is usually made from the leaves of common tobacco ( Nicotiana tabacum ) and sometimes from wild tobacco ( N. rusticum ); many varieties have been developed and a number of different additives and preparation techniques are used...

Hence, the ordinary meaning of the word 'tobacco' is a species of the Nicotiana genus of the solanaceae family, the leaves of which are used for smoking, chewing or snuff.

The references to tobacco seed, tobacco plant or tobacco leaf were inserted by the Excise Amendment (Compliance Improvement) Act 2000 . In the Explanatory Memorandum to the Excise Amendment (Compliance Improvement) Bill 2000 the purpose of the amendments is described as: 1.2 The amendments will address deficiencies in existing provisions of the Excise Act that regulate the production, dealing, manufacturing and storage of tobacco. The amendments will create a more robust statutory framework to support the compliance initiatives of the Australian Taxation Office (ATO). They are designed to protect the excise revenue base from the illicit trade in tobacco, and from arrangements prone to duty evasion and deferral in relation to excisable goods generally.

Thus the changes made by the Excise Amendment (Compliance Improvement) Act, including the insertion in various sections of the phrase tobacco seed, tobacco plant and tobacco leaf, were directed at ensuring that excise duty collected on excisable tobacco was not eroded. It can be seen references to tobacco seed, tobacco plants and tobacco leaf are references to those seeds, plants and leaves that can be manufactured into tobacco products such as cigarettes, cigars and smoking or chewing tobacco.

Historically the Nicotiana species grown for the leaves of the plant to be used for smoking, chewing or as snuff are Nicotiana tabacum and Nicotiana rusticum .

Therefore tobacco plant for the purposes of the Excise Act are those species of the genus Nicotiana , the leaves of which are used for smoking, chewing or as snuff. Those species are currently Nicotiana tabacum and Nicotiana rusticum .

Should varieties of other species of Nicotiana be developed where the leaves are generally used for smoking, chewing or as snuff then those species would also be considered tobacco plants for the purposes of the Excise Act.