Wheat Tax
(Permit) Collection Act 1984
No. 144 of 1984
An Act to make
provision for the collection of the tax imposed by the Wheat Tax (Permit) Act 1984
[Assented to 25 October 1984]
BE IT ENACTED by the Queen, and 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 Tax (Permit) Collection Act 1984.
Commencement
2. This Act shall come
into operation on the day on which the Wheat
Marketing Act 1984 comes into operation.
Interpretation
3. (1) In this Act, unless the contrary intention appears—
“Board”
means the Australian Wheat Board;
“Commonwealth
Act” means the Wheat Marketing Act 1984;
“season”
means the period of 12 months commencing on 1 July 1984 and each of the next 6
succeeding periods of 12 months;
“State
Act” means a State Act relating to the marketing of wheat;
“tax”
means the tax imposed by the Wheat Tax (Permit) Act 1984.
(2) In this Act, unless the
contrary intention appears, a reference to a permit is a reference to a permit
issued by the Board under section 22 of the Commonwealth Act or the
corresponding provision of a State Act.
Payment
of tax
4. (1) The amount of tax in respect of a permit is payable to the
Board on behalf of the Commonwealth.
(2) The Board shall not
issue a permit unless and until the amount of tax that will be payable if the
permit is issued has been paid to the Board on behalf of the Commonwealth.
(3) Where an amount has
been paid by a person as provided by sub-section (2)in relation to a permit and the permit is not issued, the amount
so paid shall be refunded by the Board to the person.
Payments
by Board to taxpayers
5. Where a person to whom
a permit in respect of a season has been issued does not purchase, during the
season, the quantity of wheat authorized by the permit to be purchased, the
person is entitled, on application in writing made to the Board, to a payment
by the Board of an amount equal to the difference between—
(a)
the amount of the tax paid by the person in respect of the permit; and
(b)
the amount of the tax that the person would have paid in respect of the permit
if the quantity of wheat authorized by the permit to be purchased during the
season had been the same as the quantity of wheat that was purchased under the
permit during the season.