FLOUR TAX ASSESSMENT.
No. 66 of 1935.
An Act to amend the Flour Tax Assessment Act (No. 2) 1934.
[Assented to 9th December, 1935.]
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 and citation.
1.—(1.) This Act may be cited as the Flour Tax Assessment Act 1935.
(2.) The Flour Tax Assessment Act (No. 2) 1934 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Flour Tax Assessment Act 1934–1935.
Tax on flour sold, delivered or used by manufacturers.
2. Section ten of the Principal Act is amended by omitting the words “seventh day of January, One thousand nine hundred and thirty-six” (wherever occurring) and inserting in their stead the words “date fixed by proclamation under section thirty-two a of this Act”.
Tax on imported flour and flour content of imported goods.
3. Section twelve of the Principal Act is amended by omitting the words “seventh day of January, One thousand nine hundred and thirty-six” and inserting in their stead the words “date fixed by proclamation under section thirty-two a of this Act,”.
Exemptions.
4. Section fourteen of the Principal Act is amended by omitting from paragraph (k) of sub-section (1.) the words “specified in the Third Schedule of the Sales Tax Regulations as in force from time to time” and inserting in their stead the words “covered by item 35 in the Schedule to the Sales Tax Exemptions Act 1935”.
Refunds of tax.
5.—(1.) Section twenty-four of the Principal Act is amended—
(a) by omitting from sub-section (1.) the words “seventh day of July, One thousand nine hundred and thirty-six” and inserting in their stead the words “expiration of a period of six months commencing on the date fixed by proclamation under section thirty-two a of this Act”;
(b) by inserting in sub-section (2.), after the word “goods” (third occurring), the words “or on the flour used in the manufacture of those goods”;
(c) by omitting from paragraph (i) of sub-section (2.) the words “for export by the purchaser from him” and inserting in their stead the words “and that flour or those goods or the goods so manufactured is or are exported”; and
(d) by omitting sub-sections (7.) and (8.).
(2.) The amendments effected by paragraphs (b) and (c) of sub-section (1.) of this section shall be deemed to have commenced on the date of commencement of the Principal Act.
6. After section thirty-two of the Principal Act the following section is inserted:—
Discontinuance of tax.
“32a. The Governor-General may, by proclamation, fix a date on and after which—
(a) flour manufactured in Australia by any person and sold, delivered or used by him; or
(b) flour and goods imported into Australia, and entered for home consumption,
shall not be subject to tax under this Act:
Provided that the issue of a proclamation under this section shall not affect the liability of any person to pay tax under this Act upon flour sold, delivered, used or entered for home consumption prior to the date fixed by the proclamation.”.
Overview
The Flour Tax Assessment Act 1935 was enacted by the Commonwealth of Australia to amend the Flour Tax Assessment Act (No. 2) 1934, addressing specific issues related to the taxation of flour and flour-containing goods. The Act was assented to on 9th December 1935 and was introduced by the King’s Most Excellent Majesty, the Senate, and the House of Representatives. The primary objective of the Act was to provide flexibility in the imposition and discontinuance of tax on flour, thereby enabling the government to adjust the tax regime as needed. This was achieved by allowing the Governor-General to fix a date to discontinue the tax on flour manufactured in Australia and imported goods through a proclamation. This legislative change aimed to provide a more responsive and adaptable tax system that could be adjusted in response to changing economic conditions or policy considerations.
Scope and Application
The Flour Tax Assessment Act 1935 amends the Flour Tax Assessment Act (No. 2) 1934, which may be collectively referred to as the Flour Tax Assessment Act 1934-1935. This Act applies to flour manufactured within Australia and imported flour and goods entering the country for home consumption. The Act imposes a tax on flour sold, delivered, or used by manufacturers, as well as on imported flour and the flour content of imported goods. It specifically targets the industry involved in the production, sale, delivery, and use of flour, including both domestically produced and imported flour. The geographic reach of this Act is national, applying across the Commonwealth of Australia. Exemptions are provided for certain categories of flour covered by item 35 in the Schedule to the Sales Tax Exemptions Act 1935. The Act also outlines provisions for refunds of tax under specific conditions, including the export of flour or goods manufactured from flour. The Governor-General has the authority to fix a date, through proclamation, after which flour manufactured in Australia and imported flour and goods will no longer be subject to tax under this Act, though this does not affect liabilities for flour sold, delivered, used, or entered for home consumption prior to the proclamation date.
Key Provisions
The Flour Tax Assessment Act 1935 (Act) amends the Flour Tax Assessment Act (No. 2) 1934 (Principal Act), which is now referred to as the Flour Tax Assessment Act 1934–1935 (section 1). The Act makes several significant changes to the tax on flour, including the date by which the tax must be paid and the circumstances under which the tax applies. For instance, section 2 of the Act removes the fixed date of 7 January 1936 for when the tax on flour sold, delivered, or used by manufacturers must be paid and instead provides that the date will be fixed by proclamation under section 32a. Similarly, section 3 removes the fixed date for when the tax on imported flour and the flour content of imported goods must be paid, also specifying that the date will be set by proclamation under section 32a.
The Act also amends the exemptions available under the Principal Act. Section 4 removes the requirement for exemptions to be specified in the Sales Tax Regulations and instead states that exemptions will be covered by item 35 in the Schedule to the Sales Tax Exemptions Act 1935. Additionally, section 5 makes several changes to the conditions under which refunds of tax may be granted, including extending the time period for applying for a refund and altering the circumstances under which a refund may be granted.
The Act imposes several obligations on the parties it governs. For example, manufacturers of flour must pay the tax on the flour they sell, deliver, or use (section 2). Importers of flour and goods containing flour must also pay the tax on those goods (section 3). Furthermore, the Governor-General has the power to fix a date on and after which the tax will no longer apply to flour manufactured in Australia or imported into Australia (section 32a).
The Act also imposes several penalties for breach. For example, failure to pay the tax on flour or to comply with the requirements of the Act may result in civil or criminal consequences. The maximum penalties for breach are not specified in the Act, but may be found in other legislation or in the case law. Additionally, the Act provides for the recovery of tax from persons who have received a refund but are later found not to have been entitled to it (section 5(6)).