TASMANIA GRANT (FLOUR TAX).
No. 73 of 1935.
An Act to grant and apply out of the Consolidated Revenue Fund sums for the purposes of Financial Assistance to the State of Tasmania.
[Assented to 9th December, 1935.]
Preamble.
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, for the purpose of appropriating the grant originated in the House of Representatives, as follows:—
Short title.
1. This Act may be cited as the Tasmania Grant (Flour Tax) Act 1935.
Appropriation.
2. There shall be payable out of the Consolidated Revenue Fund, which is hereby appropriated accordingly, the sums necessary to provide for the payments authorized to be made under this Act.
Grant to Tasmania.
3.—(1.) There shall be granted to the State of Tasmania, by way of financial assistance, the sum of Four thousand three hundred pounds in each month of the period, commencing on the seventh day of January One thousand nine hundred and thirty-six, during which a tax is imposed upon flour by the Flour Tax Act (No. 1) 1934–1935 or the Flour Tax Act (No. 3) 1934–1935.
(3.) Where tax is imposed by either of the Acts mentioned in sub-section (1.) of this section during portion only of any month included in the period specified in sub-section (1.) of this section, the sum to be granted in that month in pursuance of this section shall be a sum which bears, to the sum of Four thousand three hundred pounds, the same proportion as the portion of the month bears to the whole month.
Payments under section 9 of the Wheat Growers Relief Act 1934–1935 to cease.
4. No payment by way of financial assistance to the State of Tasmania shall be made under section nine of the Wheat Growers Relief Act 1934–1935 in respect of any period in respect of which a grant of financial assistance is payable under this Act.
Overview
The Tasmania Grant (Flour Tax) Act 1935 was enacted to address a financial shortfall for the State of Tasmania due to the imposition of a flour tax. This legislation, assented to on 9th December 1935, was passed by the Parliament of the Commonwealth of Australia to provide the necessary financial assistance to Tasmania during a period when flour taxes were being levied. The Act appropriates funds from the Consolidated Revenue Fund to make monthly payments to Tasmania, equivalent to £4,300 for each month during which the flour tax was in effect. A key policy objective of this Act was to ensure that Tasmania received adequate financial support during the specified period, thereby preventing any financial strain on the state government resulting from the flour tax.
Scope and Application
The Tasmania Grant (Flour Tax) Act 1935 is an Australian Commonwealth legislation enacted to provide financial assistance to the State of Tasmania, specifically tied to the imposition of a tax on flour. The Act is geographically focused on Tasmania, offering monetary support from the Commonwealth's Consolidated Revenue Fund to alleviate financial burdens related to flour taxation. This support is granted monthly, contingent upon the enforcement of the Flour Tax Act (No. 1) 1934–1935 or the Flour Tax Act (No. 3) 1934–1935 in Tasmania. The Act ensures that the grant amount is proportionate to the duration for which the flour tax is in effect during any given month. Moreover, the Act stipulates that any financial assistance provided under the Wheat Growers Relief Act 1934–1935 will cease for periods covered by the grants under this Act, thereby streamlining financial aid mechanisms to avoid overlaps and ensure targeted support.
The Act applies directly to the State of Tasmania, focusing on its financial assistance needs arising from flour taxation. It operates within the Commonwealth's jurisdiction, with the financial burden shared between the Commonwealth and the State. The Act does not specify exclusions or exemptions other than the cessation of certain payments from the Wheat Growers Relief Act 1934–1935. The application of this Act might be extended or clarified through subordinate instruments, which could provide further details on the administration and implementation of the grants.
Key Provisions
The Tasmania Grant (Flour Tax) Act 1935 (hereafter referred to as the Act) provides financial assistance to the State of Tasmania in the form of a monthly grant of £4,300 during the period in which a tax is imposed on flour by either the Flour Tax Act (No. 1) 1934-1935 or the Flour Tax Act (No. 3) 1934-1935 (sections 1, 3). The Act specifies that if the flour tax is imposed for only a portion of a month, the grant will be proportional to the duration of the tax imposition for that month (section 3(3)). Furthermore, the Act mandates that no financial assistance to Tasmania should be provided under section nine of the Wheat Growers Relief Act 1934-1935 for any period covered by the grant under this Act (section 4).
The Act imposes an obligation on the Commonwealth to provide the specified financial assistance to Tasmania for the duration of the flour tax. This obligation extends to adjusting the grant amount proportionally if the flour tax is not imposed for the entire month (section 3). Additionally, the Act requires that financial assistance payments to Tasmania under section nine of the Wheat Growers Relief Act 1934-1935 must cease for periods covered by the grant under this Act (section 4).
Under the Act, there are no explicit offences, penalties, or civil/criminal consequences outlined for breaches of its provisions. However, the failure to comply with the provisions of the Act, such as not providing the specified financial assistance to Tasmania or making payments under section nine of the Wheat Growers Relief Act 1934-1935 when they are not permitted, could potentially lead to legal challenges or political repercussions, although these are not detailed within the Act itself.