FLOUR TAX (No. 1).
No. 44 of 1933.
An Act to impose a Tax upon Flour manufactured in Australia by any Person, and sold or delivered, or used in the Manufacture of Goods for sale, by him.
[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 Flour Tax Act (No. 1) 1933.
Incorporation.
2. The Flour Tax Assessment Act 1933 shall, with the exception of sections eleven, twelve, and sub-sections (2.) and (3.) of section thirteen of that Act, be incorporated and read as one with this Act.
Imposition of tax.
3. Flour tax is imposed at the rate of Four pounds five shillings per ton upon each pound of flour manufactured in Australia by any person and—
(a) sold by him on or after the fourth day of December, One thousand nine hundred and thirty-three, and prior to the first day of July, One thousand nine hundred and thirty-four;
(b) sold by him before the fourth day of December, One thousand nine hundred and thirty-three, and delivered by him on or after that date and prior to the first day of July, One thousand nine hundred and thirty-four; or
(c) used by him on or after the fourth day of December, One thousand nine hundred and thirty-three, and prior to the first day of July, One thousand nine hundred and thirty-four, in the manufacture of goods for sale:
Provided that if in pursuance of the Flour Tax Assessment Act 1933 a date is fixed as the last day upon which flour manufactured in Australia by any person, and, after the date so fixed, sold, delivered or used by him as specified in section ten of that Act, shall be subject to tax under that Act, any reference in this section to the first day of July, One thousand nine hundred and thirty-four shall be deemed to be a reference to the day next succeeding the date so fixed.
Overview
The Flour Tax Act (No. 1) 1933 was enacted to impose a tax on flour manufactured within Australia by any person and sold, delivered, or used in the manufacture of goods for sale. This Act was assented to on 12th December, 1933, by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The policy objective of this legislation was to generate revenue through the taxation of flour, addressing a financial need during a time of economic difficulty. The Act incorporates most provisions from the Flour Tax Assessment Act 1933, excluding certain sections, to streamline the assessment and collection of the tax. The tax rate was set at Four pounds five shillings per ton for each pound of flour involved in the specified transactions between the fourth day of December, 1933, and the first day of July, 1934, unless otherwise stipulated by the Flour Tax Assessment Act 1933.
Scope and Application
The Flour Tax Act (No. 1) 1933 applies to any person who manufactures flour in Australia and imposes a tax on the flour under certain conditions. This includes flour that is sold or delivered, or used in the manufacture of goods for sale by the person, within a specified timeframe from 4 December 1933 to 1 July 1934. The tax is levied at a rate of Four pounds five shillings per ton for each pound of flour. The scope of the Act is comprehensive in its application to flour manufactured within Australia by any person, without any exclusions or exemptions specified within the primary text of the Act itself. However, certain provisions from the Flour Tax Assessment Act 1933 are incorporated into this Act, with some exceptions noted in section 2 of the primary Act. The Flour Tax Act (No. 1) 1933 operates at the Commonwealth level, thereby applying nationally across Australia. The Act’s application may be further defined or extended through subordinate legislation, as permitted under the Flour Tax Assessment Act 1933, which is incorporated into this Act with specific exclusions noted.
Key Provisions
The Flour Tax Act (No. 1) 1933 imposes a tax on flour manufactured in Australia by any person. Section 3 sets out the rate of this tax at four pounds five shillings per ton for each pound of flour, subject to certain conditions. Specifically, the tax applies to flour that is sold or delivered on or after 4 December 1933 and before 1 July 1934, regardless of when it was manufactured (subsection 3(a)). Additionally, it applies to flour manufactured before 4 December 1933 but sold or delivered between that date and 1 July 1934 (subsection 3(b)). The tax also applies to flour used in the manufacture of goods for sale on or after 4 December 1933 and before 1 July 1934 (subsection 3(c)).
The obligations imposed by the Act primarily concern the payment of the tax on the specified flour. Manufacturers, sellers, or users of flour within the defined periods must ensure they account for and pay the tax, as outlined in Section 3. This means that any person who manufactures, sells, or uses flour under the conditions specified in Section 3 must comply with the tax requirements. This includes maintaining records and providing information as required under the Flour Tax Assessment Act 1933, which is incorporated into this Act except for certain sections mentioned in Section 2.
Failure to comply with the tax requirements can lead to civil and criminal consequences. While the Act does not explicitly state penalties, it is likely that breaches would be addressed under the Flour Tax Assessment Act 1933. Typically, penalties for tax evasion or non-compliance could include fines and potential prosecution. The specific penalties would be determined by the relevant courts based on the nature and severity of the breach, but they could include substantial fines and possibly imprisonment for more serious or repeated offenses.