FLOUR TAX (IMPORTS AND EXPORTS).
No. 51 of 1938.
An Act to impose a Tax upon Flour and certain Goods imported into Australia and upon Wheat exported from Australia.
[Assented to 2nd December, 1938.]
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 (Imports and Exports) Act 1938.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Incorporation.
3. The Flour Tax (Wheat Industry Assistance) Assessment Act 1938, other than sections ten, eleven, thirteen, fourteen, fifteen, sixteen, nineteen, twenty-three and sub-section (2.) of section eighteen, shall be incorporated and read as one with this Act.
Imposition of tax.
4. A tax is imposed upon—
(a) all flour, and upon the goods specified in the Schedule to this Act, imported into Australia and, on or after the fifth day of December, One thousand nine hundred and thirty-eight, entered for home consumption under the law relating to Customs; and
(b) all wheat exported from Australia on or after a date to be fixed by Proclamation, not being wheat upon which tax is imposed by the Wheat Tax Act 1938.
Rate of tax.
5.—(1.) The rate of tax in respect of flour imported into Australia and in respect of flour used in the manufacture of goods specified in the Schedule to this Act which are imported into Australia, not in any case exceeding Seven pounds ten shillings per ton of flour, shall be such rate per ton of flour as the Minister, from time to time, and in accordance with a recommendation by the Committee, declares, by notice published in the Gazette, to be the amount by which the price per ton of flour based upon the price of wheat per bushel free on rails at Williamstown in the State of Victoria, at the time of the recommendation by the Committee, is less than what, in the opinion of the Committee, the price of flour would be if the price of wheat per bushel free on rails at Williamstown were Five shillings and twopence.
(2.) The rate of tax in respect of wheat exported from Australia, not in any case exceeding One shilling per bushel of wheat, shall be such rate per bushel of wheat as the Minister, from time to time, and in accordance with a recommendation by the Committee, declares, by notice published in the Gazette, to be the amount which bears the same proportion to the excess of the price of a bushel of wheat free on rails at Williamstown in the State of Victoria, at the time of the recommendation by the Committee, over Five shillings and twopence as the quantity of wheat which, in the opinion of the Committee, will be consumed in Australia (whether as wheat or as products derived from wheat) during the twelve months following the preceding first day of October bears to the total crop which, in the opinion of the Committee, will be harvested during that period.
(3.) For the purposes of this section, “the Committee” means the Wheat Stabilization Advisory Committee constituted under the Wheat Industry Assistance Act 1938, and “price”, when used in relation to wheat, means value for export.
THE SCHEDULE.
Biscuits;
buckwheat flour;
cakes;
cremalt;
macaroni;
molestella;
Passover bread;
spaghetti;
vermicelli.
Overview
The Flour Tax (Imports and Exports) Act 1938 was enacted by the Parliament of the Commonwealth of Australia to address economic and regulatory issues related to the import and export of flour and wheat. The Act aims to impose a tax on flour and certain goods imported into Australia, as well as on wheat exported from Australia. This was intended to help stabilise the wheat industry and manage the economic impact of fluctuations in wheat prices both domestically and internationally. The policy objective of the Act was to provide financial support and assistance to the wheat industry, ensuring a stable supply and price of wheat both within Australia and for export purposes. The Act came into effect on the day of its Royal Assent, 2nd December 1938, and incorporated most provisions of the Flour Tax (Wheat Industry Assistance) Assessment Act 1938, excluding specific sections as detailed within the Act.
Scope and Application
The Flour Tax (Imports and Exports) Act 1938 applies to all flour, as well as specific goods listed in its schedule, when imported into Australia for home consumption. This tax also extends to wheat exported from Australia, provided it is not subject to the Wheat Tax Act 1938. The legislation imposes a tax on these goods and products, with the rate determined by the Minister based on recommendations from the Wheat Stabilization Advisory Committee. The Act applies to all such goods and wheat imported into or exported from Australia, thereby covering a wide range of stakeholders including importers, exporters, and manufacturers of specified goods. Geographically, the Act applies across the Commonwealth of Australia and is administered at a national level. There are no explicit exclusions or exemptions mentioned in the Act, though it is contingent on the Wheat Tax Act 1938 for wheat exports. The Act also incorporates most provisions of the Flour Tax (Wheat Industry Assistance) Assessment Act 1938, with certain sections excluded, thereby extending its application through these incorporated provisions.
Key Provisions
The Flour Tax (Imports and Exports) Act 1938 (C1938A00051) primarily imposes a tax on flour and certain goods imported into Australia, as well as on wheat exported from Australia. Section 4 of the Act establishes the imposition of tax on specified items, including flour and other goods listed in the Schedule, when imported into Australia and entered for home consumption. It also imposes tax on wheat exported from Australia, effective from a date determined by Proclamation, excluding wheat already taxed under the Wheat Tax Act 1938. The rate of the tax is determined by the Minister in accordance with recommendations from the Wheat Stabilization Advisory Committee, as detailed in Section 5.
The obligations imposed by this Act on the parties it governs are primarily centred around the timely and accurate declaration and payment of the tax on specified goods. Importers of flour and the listed goods must ensure that the appropriate tax is levied and paid upon entry into Australia. Similarly, exporters of wheat must account for the applicable tax when shipping wheat out of the country. This is mandated by the incorporation of the Flour Tax (Wheat Industry Assistance) Assessment Act 1938, as detailed in Section 3, which integrates the relevant sections of that Act into the current legislation.
Failure to comply with the tax requirements outlined in the Act may result in legal consequences. While the specific offences, penalties, or consequences are not explicitly stated in the provided excerpt, the general implication is that breaches of tax obligations could lead to enforcement actions by the relevant authorities. Typically, such breaches could involve civil or criminal penalties, depending on the severity and intent of the non-compliance. The maximum penalties would be determined in accordance with other applicable laws or regulations that govern tax administration and enforcement in Australia.