(1) A lighter is a flame producing device that—
(a) is designed to light cigarettes, cigars and pipes; and
(b) is an eligible device.
(2) For subregulation (1), a flame producing device is an eligible device if—
(a) it is intended to be discarded when its fuel supply is exhausted; or
(b) has a separate container of fuel intended to be discarded when it is empty; or
(c) it is designed to have an entertaining audio or visual effect (other than production of a flame); or
Example
a device that plays musical notes or displays flashing lights
(d) it is designed to depict or resemble, in physical form or function, an article commonly recognised as appealing to, or intended for use by, a young child.
Examples
a beverage, cartoon character, food, gun, musical instrument, toy, toy animal, watch or vehicle
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
(3) For subregulation (1), a flame producing device is also an "eligible device" if—
(a) it is designed to be refilled with fuel; and
(b) its value is less than the relevant amount.
(4) A disposable lighter is a lighter that is an eligible device mentioned in subregulation (2) (a) or (b).
(5) A novelty lighter is a lighter that is an eligible device mentioned in subregulation (2) (c) or (d).
(6) A refillable lighter is a lighter that is an eligible device mentioned in subregulation (3).
(7) For subregulation (3):
"relevant amount" means—
(a) for a device imported into Australia before 1 October 2002—$2; or
(b) for another device supplied by its manufacturer under an ex-works agreement before 1 October 2002—$2; or
(c) in any other case—the indexed amount.
"value," for a device, means—
(a) for a device imported into Australia—its customs value; or
(b) for another device—its supply price.