Wheat Tax Regulations (Cth)

WHEAT TAX REGULATIONS
In force under the Wheat Tax Act 1957
- Reprinted as at 31 July 1983 (HISTREG CHAP 339 #DATE 31:07:1983)

*1* The Wheat Tax Regulations (in force under the Wheat Tax Act 1957) as shown in this reprint comprise Statutory Rules 1978 No. 191 amended as indicated in the Tables below.

Table of Statutory Rules
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Date of Application,
saving
Year and notification Date of or transitional
number in Gazette commencement provisions
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1978 No. 191(a) 13 Oct 1978 13 Oct 1978
1982 No. 223(a) 17 Sept 1982 R. 1: 1 Oct 1982 -
Remainder:
17 Sept 1982
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(a) The form of introductory words used to make Statutory Rules 1978 No. 191 was as follows:
"WHEREAS sub-section 5 (1) of the Wheat Tax Act 1957 provides that the rate of tax imposed by that Act upon wheat that is delivered to the Australian Wheat Board shall be such rate, not exceeding 30 cents per tonne, as is prescribed from time to time:
"AND WHEREAS sub-section 5 (2) of that Act provides that regulations prescribing a rate of tax shall not be made except after consideration by the Governor-General of a report made to the Minister of State for Primary Industry by the Australian Wheatgrowers' Federation:
"AND WHEREAS the Australian Wheatgrowers' Federation has made a report to the Minister of State for Primary Industry relating to the rate of tax to be imposed on wheat that is delivered to the Australian Wheat Board:
"NOW THEREFORE I, the Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and after consideration of the report made to the Minister of State for Primary Industry by the Australian Wheatgrowers' Federation, hereby make the following Regulations under the Wheat Tax Act 1957."
The form of introductory words used to make Statutory Rules 1982 No. 223 was similar to the form set out above.
Table of Amendments
ad. = added or inserted am. = amended rep. =
repealed rs. = repealed and substituted
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Provision affected How affected
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R. 3 . . . . . . . . am. 1982 No. 223
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WHEAT TAX REGULATIONS - TABLE OF PROVISIONS 
TABLE

                             TABLE  OF  PROVISIONS

Regulation

  1.       Citation

  2.       Repeal of former Wheat Tax Regulations

  3.       Prescribed rate of tax on wheat

WHEAT TAX REGULATIONS - REG 1 
Citation 


  1. These Regulations may be cited as the Wheat Tax Regulations.*1*

SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

WHEAT TAX REGULATIONS - REG 2 
Repeal of former Wheat Tax Regulations 


  2. Statutory Rules 1975, No. 190 are repealed.

WHEAT TAX REGULATIONS - REG 3 
Prescribed rate of tax on wheat 


  3. For the purposes of sub-section 5 (1) of the Wheat Tax Act 1957, the rate
of tax is 25 cents per tonne.