Wheat Export Charge Act 1946

Legislation au C1946A00025 Not in force Act

Legislation content

WHEAT EXPORT CHARGE.

 

No. 25 of 1946.

An Act to impose a Charge upon the Export of Wheat and Wheat Products.

[Assented to 9th August. 1946.]

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 Wheat Export Charge Act 1946.


Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Definitions.

3. In this Act, unless the contrary intention appears—

“the Board” means the Australian Wheat Board constituted

under the Wheat Industry Stabilization Act 1946.

“wheat products” means any substance produced by the gristing, crushing, grinding, milling, or otherwise processing of wheat, and includes semolina, sharps, wheatmeal, self-raising flour, rice substitutes made from wheat, breakfast foods containing wheat, and any other commodity produced mainly from wheat, but does not include bran, pollard, bread, cake or biscuits.

Charge on export of wheat and wheat products.

4.—(1.) A charge is imposed and shall be levied and paid—

(a) on all wheat harvested on or after the first day of October,

One thousand nine hundred and forty-five, and exported from the Commonwealth, whether by the Board or by any other person, on or after the first day of December, One thousand nine hundred and forty-five; and

(b) on all wheat products manufactured from wheat so harvested

which are exported from the Commonwealth, whether by the Board or by any other person, on or after the first day of December, One thousand nine hundred and forty-five.

(2.) Subject to a lower rate being prescribed by the regulations, the rate of the charge per bushel of wheat exported by any person, other than the Board, shall be fifty per centum of the amount by which the price per bushel for export of fair average quality bagged wheat free on rail at the port of export, as declared from time to time by the Board, or such lower price as is prescribed, exceeds Five shillings and two pence.

(3.) Subject to a lower rate being prescribed by the regulations, the rate of the charge per bushel on wheat of any season exported by the Board shall be fifty per centum of the amount by which the average price per bushel free on rail at the ports of export for fair average quality bagged wheat of all the wheat of that season exported by the Board, or such lower price as is prescribed, exceeds Five shillings and two pence.

(4.) Where wheat products are exported, the charge shall be imposed on the wheat equivalent of those products.

(5.) All moneys payable under this section by any person, other than the Board, in respect of any wheat or wheat products shall be paid on or before the entry of the wheat or wheat products for export, to such officers in the respective States, or in the Northern Territory, as are prescribed.

(6.) The amount of the charge payable by the Board shall be paid in instalments due on the first days of January, April, July and October and, for the purpose of determining the amount of any instalment,


the wheat of any season exported by the Board up to the end of the period of three months immediately preceding the due date of the instalment shall he deemed to be all the wheat of that season exported by the Board, and when the rate of the charge on wheat of that season is ascertained in accordance with the provisions of sub-section (3.) of this section the necessary adjustment shall be made.

(7.) For the purposes of this section—

(a) where wheat is sold by the Board for export or for manufacture into wheat products for export, the Board shall be deemed to be the exporter of the wheat; and

(b) the wheat equivalent of any wheat products shall be ascertained in such manner as the Board determines.

Regulations.

5. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving effect to this Act, and in particular for prescribing a lower rate of charge imposed on any wheat or wheat products exported from the Commonwealth.

Duration of Act.

6. This Act shall continue in operation until a date (not being earlier than the thirtieth day of September, One thousand nine hundred and fifty) to be fixed by Proclamation as the date upon which this Act shall cease to be in operation.

 

Overview

The Wheat Export Charge Act 1946 was enacted to impose a charge on the export of wheat and wheat products from Australia. The Act was assented to on 9 August 1946 and was passed by the Parliament of the Commonwealth of Australia. The primary purpose of this legislation was to generate revenue from the export of wheat and wheat products, particularly in the post-World War II era when the Australian economy needed financial support. The Act applies to all wheat harvested on or after 1 October 1945 and exported from the Commonwealth on or after 1 December 1945, as well as to wheat products manufactured from such wheat. The charge imposed is a percentage of the export price of wheat or the wheat equivalent of wheat products, with specific rates determined by the Australian Wheat Board. The Act also outlines the method of payment and the duration of its operation, which was set to continue until a specified date not earlier than 30 September 1950.

Scope and Application

The Wheat Export Charge Act 1946 applies to all wheat harvested on or after 1 October 1945 and exported from Australia, as well as to any wheat products derived from such wheat and exported from the country, whether by the Australian Wheat Board or any other person. The Act imposes a charge on these exports, with specific rates determined by the difference between the export price of wheat and a prescribed minimum price, adjusted for wheat products based on their wheat equivalent. The charge is payable by the exporter, with the Australian Wheat Board paying in instalments and other exporters paying before the entry of the wheat or wheat products for export. The Act allows for the Governor-General to make regulations that may prescribe lower rates of charge and other necessary matters, ensuring the Act's effective implementation. The Act is in effect until a specified date, not earlier than 30 September 1950, as determined by a proclamation.

Key Provisions

The Wheat Export Charge Act 1946 (section 4) imposes a charge on the export of wheat and wheat products from Australia. This charge applies to all wheat harvested on or after October 1, 1945, and exported from the Commonwealth on or after December 1, 1945. Additionally, it applies to any wheat products manufactured from this wheat that are exported from the Commonwealth on or after the same date. The charge rate for wheat exported by anyone other than the Australian Wheat Board is 50% of the amount by which the export price per bushel exceeds a specified lower threshold (section 4(2)). For wheat exported by the Board, the charge rate is similarly calculated based on the average export price (section 4(3)). When wheat products are exported, the charge is imposed based on the wheat equivalent of those products (section 4(4)). The Act imposes specific obligations on the parties it governs. For individuals or entities other than the Australian Wheat Board, the charge must be paid to prescribed officers in the respective states or the Northern Territory before the wheat or wheat products are entered for export (section 4(5)). The Australian Wheat Board must pay its charge in instalments due on January 1, April 1, July 1, and October 1 of each year (section 4(6)). The Board is also responsible for determining the wheat equivalent of any wheat products (section 4(7)(b)) and is deemed to be the exporter when selling wheat for export or for manufacture into exportable wheat products (section 4(7)(a)). Breach of the provisions outlined in the Wheat Export Charge Act 1946 may lead to civil or criminal consequences. Although specific penalties are not detailed within the text provided, the Act empowers the Governor-General to make regulations that could include penalties for non-compliance. These penalties might encompass fines or other sanctions for failure to pay the charge or for non-compliance with the regulations made under the Act. Given the structured nature of the Act and its focus on financial obligations, penalties would likely aim to enforce compliance through financial disincentives, ensuring that the charge is collected as intended.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.