{"id":"C1934A00056","name":"Flour Tax Act (No. 1) 1934","slug":"flour-tax-act-no-1-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"56 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3710,"registerId":"commonwealth-C1934A00056-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Flour Tax Act (No. 1) 1934","content":"FLOUR TAX (No. 1).\n\nNo. 56 of 1934.\n\nAn Act to impose a Tax upon Flour manufactured in Australia by any Person, and sold or delivered, or used in the Manufacture of Goods, by him.\n\n\\[Assented to 17th December, 1934.\\]\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 Flour Tax Act (No. 1) 1934.\n\nIncorporation.\n\n2. The Flour Tax Assessment Act (No. 2) 1934 shall, with the exception of sections eleven, twelve, and sub-sections (2.) and (3.) of section thirteen of that Act, be incorporated and read as one with this Act.\n\nImposition of tax.\n\n3. Flour tax is imposed at the rate of two pounds twelve shillings and sixpence per ton upon each pound of flour (not being flour upon which tax is imposed by the Flour Tax Act (No. 2) 1934) manufactured in Australia by any person and—\n\n(a) sold by him on or after the seventh day of January, One thousand nine hundred and thirty-five and prior to the seventh day of January, One thousand nine hundred and thirty-six;\n\n(b) sold by him before the seventh day of January, One thousand nine hundred and thirty-five, and delivered by him on or after that date and prior to the seventh day of January, One thousand nine hundred and thirty-six; or\n\n(c) used by him on or after the seventh day of January, One thousand nine hundred and thirty-five, and prior to the seventh day of January, One thousand nine hundred and thirty-six in the manufacture of goods.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1597},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose as a temporary 12-month levy on domestic flour production. The scope has not expanded beyond the specific taxation period (January 1935–January 1936) and the defined manufacturing activities."},"complexity_factors":["Only three substantive sections with clear, linear structure","Single flat tax rate with no calculations or tiers required","Fixed temporal boundaries (specific start and end dates) with no rolling or conditional timeframes","One straightforward exclusion (flour taxed under companion legislation)","Incorporation by reference to another Act for administrative machinery, avoiding duplication"],"plain_english_summary":"A temporary one-year tax on flour manufactured in Australia, payable by anyone who manufactures flour and triggered by sale, delivery or use of flour between 7 January 1935 and 7 January 1936. The rate is £2 12s 6d per ton; flour already taxed under the Flour Tax Act (No. 2) 1934 is exempt. Administration and procedures are largely borrowed from the Flour Tax Assessment Act (No. 2) 1934. It was a short-term revenue measure aimed at the milling industry during the Great Depression."}},"importantCases":[],"_links":{"self":"/api/acts/flour-tax-act-no-1-1934","history":"/api/acts/flour-tax-act-no-1-1934/history","analysis":"/api/acts/flour-tax-act-no-1-1934/analysis","conflicts":"/api/acts/flour-tax-act-no-1-1934/conflicts","importantCases":"/api/acts/flour-tax-act-no-1-1934/important-cases","documents":"/api/acts/flour-tax-act-no-1-1934/documents"}}