WOOL (CONTRIBUTORY CHARGE) ASSESSMENT.
No. 9 of 1950.
An Act to amend the Wool (Contributory Charge) Assessment Act 1945, and for other purposes.
[Assented to 1st July, 1950.]
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.—(1.) This Act may be cited as the Wool (Contributory Charge) Assessment Act 1950.
(2.) The Wool (Contributory Charge) Assessment Act 1945 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Wool (Contributory Charge) Assessment Act 1945–1950.
Commencement.
2.—(1.) Subject to this section, this Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and forty-six.
(2.) Section seven of this Act shall come into operation on the day on which this Act receives the Royal Assent.
Definitions.
3. Section four of the Principal Act is amended by omitting from sub-section (1.) the definition of “the charge” and inserting in its stead the following definition:—
“ ‘the charge’ means the contributory charge imposed by the Wool (Contributory Charge) Act (No. 1) 1950, or by the Wool (Contributory Charge) Act (No. 2) 1950, or the charges imposed by both those Acts, as the context requires;”.
Application of Act.
4. Section ten of the Principal Act is amended by omitting sub-section (1.) and inserting in its stead the following sub-section:—
“(1.) The provisions of this Act shall apply to and in relation to the assessment and collection of the charges imposed by the Wool (Contributory Charge) Act (No. 1) 1950 and the Wool (Contributory Charge) Act (No. 2) 1950.”.
5. Section twelve of the Principal Act is repealed and the following section inserted in its stead:—
Person liable.
“12. Subject to the next succeeding section, the charge shall be paid—
(a) in the case of wool sold by a broker at auction or otherwise—by the person on whose behalf the wool is sold;
(b) in the case of wool purchased by a manufacturer—by the person from whom the manufacturer purchased the wool;
(c) in the case of wool subjected by a manufacturer (whether or not he is the producer or owner of the wool) to a process of manufacture—by the owner of the wool at the time of the processing; and
(d) in the case of wool exported from Australia—by the exporter of the wool.”.
Suspension of wool tax.
6. Section fourteen of the Principal Act is amended by omitting from sub-section (1.) the words “Regulations prescribing a percentage of the charge are in operation under the Wool (Contributory Charge) Act 1945” and inserting in their stead the words “the charge is in operation”.
Repeal.
7.—(1.) The Wool (Contributory Charge) Act 1945 is repealed.
(2.) Any amount paid as charge under the Act repealed by this section shall, for all purposes, be deemed to have been paid as charge under the Wool (Contributory Charge) Act (No. 1) 1950 or the Wool (Contributory Charge) Act (No. 2) 1950, as the case requires.
(3.) All things done or suffered, or purporting to have been done or suffered, before the commencement of this section under or for the purposes of any provision of the Principal Act or of the Act repealed by this section shall be deemed to have been done or suffered under and for the purposes of the corresponding provision of the Principal Act as amended by this Act or of the Wool (Contributory Charge) Act (No. 1) 1950 or the Wool (Contributory Charge) Act (No. 2) 1950, as the case requires.
Overview
The Wool (Contributory Charge) Assessment Act 1950, enacted by the Parliament of Australia, was established to amend the Wool (Contributory Charge) Assessment Act 1945 and introduce new provisions related to the assessment and collection of contributory charges imposed on wool. The Act came into operation on 1 July 1946, with certain sections becoming effective upon receiving Royal Assent. This legislation sought to redefine the charge under the Principal Act, extending its application to charges imposed by the Wool (Contributory Charge) Act (No. 1) 1950 and the Wool (Contributory Charge) Act (No. 2) 1950. The Act also specified who is liable for the charge, including brokers, manufacturers, owners of wool undergoing processing, and exporters. Furthermore, the Wool (Contributory Charge) Act 1945 was repealed with this Act, with any charges paid under the repealed Act deemed to have been paid under the new Acts.
Scope and Application
The Wool (Contributory Charge) Assessment Act 1950 applies to the assessment and collection of the contributory charges imposed by the Wool (Contributory Charge) Act (No. 1) 1950 and the Wool (Contributory Charge) Act (No. 2) 1950. These charges are levied on various parties involved in the wool industry, including brokers, manufacturers, owners of wool, and exporters of wool. The Act specifies that the charge is payable by the person on whose behalf wool is sold by a broker, by the person from whom a manufacturer purchases wool, by the owner of the wool at the time of its manufacture, and by the exporter of the wool. The Act’s application extends throughout the Commonwealth of Australia and it supersedes the Wool (Contributory Charge) Assessment Act 1945, which is repealed by this Act. The charge is in operation and not subject to any percentage as previously regulated by the repealed Act. Any payments made under the repealed Act are deemed to have been made under the new Acts.
Key Provisions
The Wool (Contributory Charge) Assessment Act 1950 (Act No. 9 of 1950) primarily serves to amend the Wool (Contributory Charge) Assessment Act 1945, integrating the provisions of two new Wool (Contributory Charge) Acts from 1950. Section 1 provides the title of the Act and clarifies that the 1945 Act, as amended by this Act, is to be known as the Wool (Contributory Charge) Assessment Act 1945–1950. The Act came into effect on July 1, 1946, with certain provisions taking effect upon receiving Royal Assent. Section 3 redefines the term "the charge" to include any charge imposed by the Wool (Contributory Charge) Act (No. 1) 1950 or the Wool (Contributory Charge) Act (No. 2) 1950, or both, as applicable. Section 4 extends the application of the Act to the assessment and collection of charges imposed by the 1950 Acts. Section 5 specifies who is liable to pay the charge, depending on the circumstances of the wool's sale or processing.
Under the amended Act, the obligations imposed on the relevant parties are quite specific. Section 5 outlines that the charge is payable by the broker, seller, owner, or exporter, depending on the context. For instance, if wool is sold by a broker, the person on whose behalf the sale occurs is liable to pay the charge. Similarly, if a manufacturer purchases wool, the seller is responsible for the charge. For wool undergoing manufacturing processes, the owner at the time of processing must pay. Lastly, exporters of wool from Australia are also liable. Section 6 makes a minor amendment to the suspension of the wool tax, clarifying that the charge remains in operation.
In terms of legal consequences, the Act does not explicitly detail specific offences, penalties, or consequences for breaches. However, the defined liability and the specific nature of the charge imply that failure to pay the charge when due could lead to legal repercussions. Although the Act does not specify maximum penalties, such non-compliance could result in enforcement actions, potentially including fines or legal proceedings, as governed by the broader legislative framework within which the charge operates. The repeal of the 1945 Act in Section 7 ensures that any amounts paid under the repealed Act are considered valid payments under the amended 1950 Acts, maintaining continuity in charge payment and collection processes.