APPLE
AND PEAR TAX.
No. 63 of 1938.
An Act to impose a Tax upon Apples and Pears
grown in Australia and sold by or on behalf of the Grower.
[Assented to 10th December, 1938.]
BE it enacted by the King’s Most Excellent
Majesty, the Senate, and the House of Representatives of the Commonwealth of
Australia, as follows:—
Short
title.
1.This
Act may be cited as the Apple and Pear
Tax Act 1938.
Commencement.
2.This
Act shall come into operation on the first day of January, One thousand nine
hundred and thirty-nine.
Incorporation
3.The
Apple and Pear Tax Assessment Act 1938
is incorporated and shall be read as one with this Act.
Imposition
of tax.
4.A
tax is imposed upon apples and pears grown in Australia and, on or after a date
to be fixed by Proclamation, sold by or on behalf of the grower.
Rate
of tax.
5.Subject
to a lower rate being prescribed by regulations the rate of tax shall be three
farthings per case.
Regulations.
6.