Wheat Tax Act 1957 (Cth)

WHEAT TAX ACT 1957 [Note: This Act is "repealed" by Act No. 59 of 1996]
(#DATE 31:01:1982)

- Reprinted as at 31 January 1982

*1* The Wheat Tax Act 1957 (a) as shown in this reprint comprises Act No. 21, 1957 as amended by the other Acts specified in the following table:
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Application,
saving or
Number Date Date of transitional
Act and year of Assent commencement provisions
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Wheat Tax Act 1957 21, 1957 30 May 1957 30 May 1957
Wheat Tax Act 1965 58, 1965 6 Oct 1965 1 Oct 1965 -
Statute Law
Revision (Decimal
Currency) Act 1966 93, 1966 29 Oct 1966 1 Dec 1966 -
Wheat Tax Act 1973 153, 1973 27 Nov 1973 27 Nov 1973 S. 3
(2)and (3)
Wheat Tax
Amendment Act 1978 116, 1978 29 Sept 1978 29 Sept 1978 -
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(a) This citation is provided for by the Amendments Incorporation Act 1905 and the Acts Citation Act 1976.

WHEAT TAX ACT 1957 - LONG TITLE 
SECT

An Act to impose a Tax upon Wheat delivered to the Australian Wheat Board

WHEAT TAX ACT 1957 - SECT 1 
Short title 
SECT

  1. This Act may be cited as the Wheat Tax Act 1957.*1*

SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

WHEAT TAX ACT 1957 - SECT 2 
Commencement 
SECT

  2. This Act shall come into operation on the day on which it receives the
Royal Assent.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

WHEAT TAX ACT 1957 - SECT 3 
Interpretation 
SECT

  3. In this Act, unless the contrary intention appears-

  "tax" means tax imposed upon wheat by this Act;

         "the Board" means the Australian Wheat Board.

WHEAT TAX ACT 1957 - SECT 4 
Imposition of tax on wheat 

Substituted by No. 58, 1965, s. 3
SECT

  4. A tax is imposed, and shall be levied and paid, upon wheat that is
delivered to the Board.

WHEAT TAX ACT 1957 - SECT 5 
Rate of tax 

Substituted by No.  153, 1973, s. 3 Sub-section (1) amended by No. 116, 1978,
s. 3
SECT

  5. (1) The rate of the tax shall be such rate, not exceeding 30 cents per
tonne, as is prescribed from time to time.
  (2) Regulations prescribing a rate of the tax shall not be made except after
consideration by the Governor-General of a report made to the Minister by the
Australian Wheatgrowers' Federation.

WHEAT TAX ACT 1957 - SECT 6 
Tax payable by the Board 

Substituted by No. 58, 1965, s. 3
SECT

  6. (1) The amount of tax in respect of any wheat is a debt due to the
Commonwealth by the Board.
  (2) Amounts of tax payable by the Board shall be paid in quarterly
instalments in respect of wheat delivered to the Board during the periods of
three months ending respectively on the first days of January, April, July and
October in each year, and the payment in respect of each such period shall be
made within fourteen days after the end of the period.
Section 7 repealed by No. 58, 1965, s. 3

                         *   *   *   *   *   *   *   *

WHEAT TAX ACT 1957 - SECT 8 
Deduction of tax 
SECT

  8. The Board may deduct from the amount payable by it for wheat upon which
tax is imposed an amount equal to the amount of tax payable upon that wheat.

WHEAT TAX ACT 1957 - SECT 9 
Regulations 

Added by No. 153, 1973, s. 4
SECT

  9. The Governor-General may make regulations for the purpose of section 5.