FLOUR TAX (IMPORTS AND EXPORTS).
No. 51 of 1938.
An Act to
impose a Tax upon Flour and certain Goods imported into Australia and upon
Wheat exported from Australia.
[Assented to 2nd 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 Flour Tax (Imports and Exports) Act 1938.
Commencement.
2.This
Act shall come into operation on the day on which it receives the Royal Assent.
Incorporation.
3.The
Flour Tax (Wheat Industry Assistance) Assessment
Act 1938, other than sections ten, eleven, thirteen, fourteen, fifteen,
sixteen, nineteen, twenty-three and sub-section (2.) of section eighteen, shall
be incorporated and read as one with this Act.
Imposition of tax.
4.A
tax is imposed upon—
(a)all flour, and upon the goods specified
in the Schedule to this Act, imported into Australia and, on or after the fifth
day of December, One thousand nine hundred and thirty-eight, entered for home
consumption under the law relating to Customs; and
(b)
all wheat exported from Australia on or after a date to be fixed by
Proclamation, not being wheat upon which tax is imposed by the Wheat Tax Act 1938.
Rate of tax.
5.—(1.) The rate of tax in respect of flour imported
into Australia and in respect of flour used in the manufacture of goods
specified in the Schedule to this Act which are imported into Australia, not in
any case exceeding Seven pounds ten shillings per ton of flour, shall be such
rate per ton of flour as the Minister, from time to time, and in accordance
with a recommendation by the Committee, declares, by notice published in the Gazette, to be the amount by which the
price per ton of flour based upon the price of wheat per bushel free on rails
at Williamstown in the State of Victoria, at the time of the recommendation by
the Committee, is less than what, in the opinion of the Committee, the price of
flour would be if the price of wheat per bushel free on rails at Williamstown
were Five shillings and twopence.
(2.) The rate of tax in respect of wheat exported
from Australia, not in any case exceeding One shilling per bushel of wheat,
shall be such rate per bushel of wheat as the Minister, from time to time, and
in accordance with a recommendation by the Committee, declares, by notice
published in the Gazette, to be the
amount which bears the same proportion to the excess of the price of a bushel
of wheat free on rails at Williamstown in the State of Victoria, at the time of
the recommendation by the Committee, over Five shillings and twopence as the
quantity of wheat which, in the opinion of the Committee, will be consumed in
Australia (whether as wheat or as products derived from wheat) during the
twelve months following the preceding first day of October bears to the total
crop which, in the opinion of the Committee, will be harvested during that
period.
(3.) For the purposes of this section, “the
Committee” means the Wheat Stabilization Advisory Committee constituted under
the Wheat Industry Assistance Act 1938,
and “price”, when used in relation to wheat, means value for export.
THE
SCHEDULE.
Biscuits;
buckwheat flour;
cakes;
cremalt;
macaroni;
molestella;
Passover bread;
spaghetti;
vermicelli.