{"id":"C1978L00191","name":"Wheat Tax Regulations","slug":"c1978l00191","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"191 of 1978","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":320872,"registerId":"commonwealth-C1978L00191-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Tax Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1978 No. 191\n\nREGULATIONS UNDER THE WHEAT TAX ACT 1957\\*\n\nWHEREAS sub-section 5 (1) of the Wheat Tax Act 1957 provides that the rate of tax imposed by that Act upon wheat that is delivered to the Australian Wheat Board shall be such rate, not exceeding 30 cents per tonne, as is prescribed from time to time:\n\nAND WHEREAS sub-section 5 (2) of that Act provides that regulations prescribing a rate of tax shall not be made except after consideration by the Governor-General of a report made to the Minister of State for Primary Industry by the Australian Wheatgrowers’ Federation:\n\nAND WHEREAS the Australian Wheatgrowers’ Federation has made a report to the Minister of State for Primary Industry relating to the rate of tax to be imposed on wheat that is delivered to the Australian Wheat Board:\n\nNOW THEREFORE I, the Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and after consideration of the report made to the Minister of State for Primary Industry by the Australian Wheatgrowers’ Federation, hereby make the following Regulations under the Wheat Tax Act 1957.\n\nDated this eleventh day of October 1978.\n\nZELMAN COWEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nIAN SINCLAIR\n\nMinister of State for Primary Industry\n\nWHEAT TAX REGULATIONS\n\nCitation\n\n1\\. These Regulations may be cited as the Wheat Tax Regulations.\n\n\\* Notified in the Commonwealth of Australia Gazette on 13 October 1978.\n\n25260/78—18\n\n  \n\nRepeal of former Wheat Tax Regulations\n\n2\\. Statutory Rules 1975, No. 190 are repealed.\n\nPrescribed rate of tax on wheat\n\n3\\. For the purposes of sub-section 5 (1) of the Wheat Tax Act 1957, the rate of tax is 20 cents per tonne.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1785},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation performs the sole function authorised by the Wheat Tax Act 1957: prescribing the specific tax rate within the statutory cap of 30 cents per tonne. No expansion beyond the original legislative intent."},"complexity_factors":["Only 3 short sections total","Single operative provision (section 3) containing a flat rate with no conditions or exceptions","No definitions, interpretive provisions, or schedules","Only one cross-reference to the enabling Act"],"plain_english_summary":"This regulation sets the **rate of tax on wheat** delivered to the Australian Wheat Board at **20 cents per tonne**.\n\nWhen wheat farmers deliver their grain to the Australian Wheat Board, they must pay this tax. The authorising Wheat Tax Act 1957 permits the government to set this rate (up to a maximum of 30 cents per tonne), but only after receiving advice from the Australian Wheatgrowers' Federation (the peak body representing wheat farmers) and approval from the Governor-General.\n\nThis regulation replaces the previous 1975 rules.\n\n**Who it affects:** Wheat growers delivering grain to the Australian Wheat Board.\n\n**Why it matters:** It determines the per-tonne contribution growers make when selling wheat through the national marketing system."}},"importantCases":[],"_links":{"self":"/api/acts/c1978l00191","history":"/api/acts/c1978l00191/history","analysis":"/api/acts/c1978l00191/analysis","conflicts":"/api/acts/c1978l00191/conflicts","importantCases":"/api/acts/c1978l00191/important-cases","documents":"/api/acts/c1978l00191/documents"}}