Wheat Tax (Permit) Act 1984
No. 143 of 1984
An Act to impose a tax upon certain permits issued by the Australian Wheat Board
[Assented to 25 October 1984]
BE IT ENACTED by the Queen, and 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 Tax (Permit) Act 1984.
Commencement
2. This Act shall come into operation on the day on which the Wheat Marketing Act 1984 comes into operation.
Collection Act
3. The Wheat Tax (Permit) Collection Act 1984 is incorporated, and shall be read as one, with this Act.
Interpretation
4. In this Act, unless the contrary intention appears, “tax” means the tax imposed by this Act.
Imposition of tax
5. A tax is imposed upon a permit issued by the Board.
Amount of tax
6. The amount of tax payable in respect of a permit issued by the Board is the aggregate of the following amounts calculated with respect to the time when the permit is issued:
(a) the amount obtained by multiplying the number of tonnes of wheat authorized by the permit to be purchased by the rate of tax per tonne of wheat in force under the Wheat Tax Act 1957;
(b) the amount obtained by multiplying the number of tonnes of wheat authorized by the permit to be purchased by—
(i) if the permit is issued under the Commonwealth Act—such rate, not exceeding $3.50 per tonne, as is prescribed for the purposes of this section; or
(ii) if the permit is issued under a State Act—such rate, not exceeding $3.50 per tonne, as is declared by or under that Act or any other law of that State to be applicable for the purposes of this provision;
(c) the amount obtained by multiplying the number of tonnes of wheat authorized by the permit to be purchased by the amount that would be added to the price of each tonne under sub-section 32 (5) of the Commonwealth Act if that wheat were wheat sold by the Board at the time when the permit is issued for use in Australia.
Tax payable by permit holder
7. The amount of tax in respect of a permit is payable by the person to whom the permit is issued.
Regulations
8. The Governor-General may make regulations for the purposes of section 6.
Overview
The Wheat Tax (Permit) Act 1984 was enacted to address the need for a tax on certain permits issued by the Australian Wheat Board, with the aim of generating revenue from wheat transactions. This Act was introduced by the Commonwealth Parliament, and its primary policy objective was to impose a tax on permits issued for the purchase of wheat, aligning with the broader fiscal policy of the government at the time. The Act incorporates the Wheat Tax (Permit) Collection Act 1984, ensuring a streamlined approach to tax collection related to wheat permits. The tax amount is calculated based on the number of tonnes of wheat authorised by the permit and the applicable tax rates set forth in the Wheat Tax Act 1957 and other relevant legislation. The tax is to be paid by the permit holder, and the Governor-General has the authority to make regulations to support the implementation of the tax provisions.
Scope and Application
The Wheat Tax (Permit) Act 1984 applies to the tax imposed on permits issued by the Australian Wheat Board. The tax applies to the person to whom the permit is issued, who is responsible for the payment. The scope of the Act is limited to the tax levied on wheat permits, which is calculated based on the quantity of wheat authorized for purchase by the permit and the applicable tax rates under the Wheat Tax Act 1957 and the Wheat Marketing Act 1984. The tax rates can vary depending on whether the permit is issued under Commonwealth or State law, with a maximum rate of $3.50 per tonne. The Act’s application is inherently tied to the issuance of wheat permits, and it does not explicitly extend beyond the Commonwealth unless specified by subordinate legislation. The Governor-General has the authority to make regulations to further define the application of the tax, thereby extending or clarifying the Act’s provisions.
Key Provisions
The Wheat Tax (Permit) Act 1984 (sections 5-7) imposes a tax on permits issued by the Australian Wheat Board. The tax is calculated based on the number of tonnes of wheat authorised by the permit and the applicable tax rates. Specifically, the tax comprises three components: the tax rate per tonne as stipulated by the Wheat Tax Act 1957, a prescribed rate (up to $3.50 per tonne) if the permit is issued under the Commonwealth Act or a declared rate if under a State Act, and an additional amount based on sub-section 32(5) of the Commonwealth Act. The permit holder is responsible for paying this tax (section 7).
The Act imposes several obligations on permit holders and the Australian Wheat Board. Permit holders must ensure the tax is calculated correctly and paid in full. The Board, on the other hand, is responsible for issuing permits that include the necessary information for tax calculation. The Act also allows the Governor-General to make regulations for implementing the tax provisions, particularly concerning the calculation method outlined in section 6 (section 8).
Breaches of the Wheat Tax (Permit) Act 1984 can result in both civil and criminal consequences. While the Act does not explicitly detail the penalties for non-compliance, it is reasonable to infer that failure to pay the tax or provide accurate information could lead to fines or other civil penalties. Additionally, more severe breaches might result in criminal charges, given the serious nature of tax evasion. The exact penalties are not specified in the Act itself but would typically be outlined in associated legislation or determined by the courts in individual cases.