{"id":"C1938A00063","name":"Apple and Pear Tax Act 1938","slug":"apple-and-pear-tax-act-1938","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"63 of 1938","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4010,"registerId":"commonwealth-C1938A00063-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Apple and Pear Tax Act 1938","content":"APPLE AND PEAR TAX.\n\nNo. 63 of 1938.\n\nAn Act to impose a Tax upon Apples and Pears grown in Australia and sold by or on behalf of the Grower.\n\n\\[Assented to 10th December, 1938.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Apple and Pear Tax Act 1938.\n\nCommencement.\n\n2. This Act shall come into operation on the first day of January, One thousand nine hundred and thirty-nine.\n\nIncorporation\n\n3. The Apple and Pear Tax Assessment Act 1938 is incorporated and shall be read as one with this Act.\n\nImposition of tax.\n\n4. A tax is imposed upon apples and pears grown in Australia and, on or after a date to be fixed by Proclamation, sold by or on behalf of the grower.\n\nRate of tax.\n\n5. Subject to a lower rate being prescribed by regulations the rate of tax shall be three farthings per case.\n\nRegulations.\n\n6. The Governor-General may, after report to the Minister by the Board make regulations prescribing a lower rate of tax on apples and pears than that imposed by this Act.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1358},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original 1938 legislation. The scope remains limited to imposing a specific tax on apples and pears as originally intended, with no evidence of expansion beyond this narrow agricultural levy purpose."},"complexity_factors":["Only 6 operative sections","Single straightforward tax imposition with minimal conditions","Only one cross-reference (incorporation of Assessment Act)","Simple regulation-making power limited to rate reduction only"],"plain_english_summary":"This Act imposes a small levy on apples and pears grown in Australia, payable by growers (or their sellers) at the point of sale. The baseline rate is three farthings per case, subject to reduction if recommended by the industry Board, and begins on a government‑proclaimed date. It operates with the Apple and Pear Tax Assessment Act 1938 to administer collection and was intended to fund industry support activities."}},"importantCases":[],"_links":{"self":"/api/acts/apple-and-pear-tax-act-1938","history":"/api/acts/apple-and-pear-tax-act-1938/history","analysis":"/api/acts/apple-and-pear-tax-act-1938/analysis","conflicts":"/api/acts/apple-and-pear-tax-act-1938/conflicts","importantCases":"/api/acts/apple-and-pear-tax-act-1938/important-cases","documents":"/api/acts/apple-and-pear-tax-act-1938/documents"}}