Post-implementation Review – Treasury
In the 2012-13 Budget, the then Treasurer announced a reduction in the inbound duty-free allowance for cigarettes and tobacco from 250 cigarettes or 250 grams of tobacco to 50 cigarettes or 50 grams of other tobacco products, effective from 1 September 2012.
A Regulation Impact Statement was required at the time the decision was made, but exceptional circumstances were granted by the then Prime Minister. Consequently a post-implementation review (PIR) was required.