WHEAT
GROWERS RELIEF.
No. 42 of 1933.
An Act to provide
for Financial Assistance to the States in the Provision of Relief to Wheat
Growers and for other purposes.
[Assented
to 12th December, 1933.]
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 Wheat Growers Relief Act 1933.
Definitions.
2. In this Act, unless the contrary intention appears—
“State
authority” means an authority nominated by the Minister for Agriculture of a
State and notified by him by writing under his hand to the Minister of State
for Commerce;
“taxable
income” means a taxable income within the meaning of section four of the Income Tax Assessment Act 1922-1932;
“wheat
grower” means any person who has sown wheat during the year One thousand nine
hundred and thirty-three.
Appropriation
3.There shall be payable, out of the Consolidated
Revenue Fund, which is hereby appropriated accordingly, the sums necessary to
provide for the payments made in pursuance of this Act.
Payments
to States.
4.There shall, subject to the terms and conditions set
forth in this Act, be granted to each State, by way of financial assistance to
that State, the amount specified in this section opposite the name of that
State, namely:—
£ |
New
South Wales................................................... | 911,094 |
Victoria.................................................................. | 603,586 |
Queensland............................................................. | 76,455 |
South
Australia....................................................... | 764,543 |
Western
Australia................................................... | 639,493 |
Tasmania................................................................ | 4,024 |
Application
of moneys paid to States.
5.Any money granted to a State under the last preceding
section shall be paid upon condition that it is, subject to this Act, applied
by the State for the assistance of wheat growers by providing for the needs of
individual wheat growers, but not, either directly or indirectly, upon the
basis of the quantity of wheat produced by individual wheat growers.
Conditions
governing assistance to wheat growers.
6.A wheat grower shall not be entitled to receive
assistance under this Act unless—
(a) during the year ended on the
thirtieth day of June, One thousand nine hundred and thirty-three, he derived
no taxable income; or
(b)having derived such income—he produces evidence to the satisfaction of a
State authority that there are circumstances by reason of which it is just that
he should receive such assistance.
Applications
for assistance.
7.A wheat grower who desires to receive assistance under
this Act shall lodge with the State authority a statutory declaration (together
with a copy thereof), in the prescribed form, stating—
(a)that he derived no taxable income during the year ended on the thirtieth
day of June, One thousand nine hundred and thirty-three; or
(b) that he derived taxable income during
that year, and that there are circumstances by reason of which it is just that
he should receive such assistance;
and shall
furnish (in duplicate) in the prescribed manner such further information as is
prescribed.
Statements
as to income.
8.—(1.) A wheat grower shall not be eligible to
receive assistance under this Act until the Deputy Commissioner has received
from the State authority the original of the declaration furnished to that
authority
in pursuance of the last preceding section, and the Deputy Commissioner has
informed the State authority that the information contained in the declaration
as to the taxable income of the declarant is correct, so far as the material
available to him shows.
(2.) For the purposes of this section “the Deputy
Commissioner” means the Deputy Commissioner appointed under the Income Tax Assessment Act 1922-1932 in
respect of the State in which the wheat grower has sown wheat.
Assistance
to wheat growers in Territories.
9.The Minister may provide assistance to wheat growers
in any Territory, being part of the Commonwealth, by providing for the needs of
individual wheat growers, but not, either directly or indirectly, upon the
basis of the quantity of wheat produced by individual wheat growers.
Conditions
of grant of assistance in Territories.
10.—(1.) The total amount provided by the Minister
under the last preceding section for assistance to wheat growers in any
Territory shall not exceed Eight hundred and five pounds.
(2.) Assistance shall not be provided under the
last preceding section for any wheat grower who does not satisfy the Minister—
(a)either that he derived
no taxable income during the year ended on the thirtieth day of June, One
thousand nine hundred and thirty-three; or
(b) that he derived taxable income during that year, and that there
are circumstances by reason of which it is just that he should receive such
assistance.
Legal
personal representatives or trustees being wheat growers.
11.Where a wheat grower is the legal personal
representative of a deceased person, or is a trustee, the provisions of this
Act shall be applied as if the persons beneficially interested in the estate of
the deceased person, or in the trust estate, were wheat growers to the extent
to which those persons are beneficially interested in the proceeds of the wheat
sown by the wheat grower in the year One thousand nine hundred and
thirty-three, and the Governor-General may make regulations for giving effect
to this section.
Special
grant to Tasmania.
12.There shall be granted to the State of Tasmania, by
way of financial assistance, the sum of Seven thousand five hundred pounds in
each month during which a tax is, under any law of the Commonwealth, imposed
upon flour.
Regulations.
13.