{"id":"C1933A00045","name":"Flour Tax Act (No. 2) 1933","slug":"flour-tax-act-no-2-1933","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"45 of 1933","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":19774,"registerId":"commonwealth-C1933A00045-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Flour Tax Act (No. 2) 1933","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n \n\nFLOUR TAX (No. 2).\n\n \n\nNo. 45 of 1933.\n\nAn Act to impose a Tax upon Flour held in Stock by certain Persons on the fourth day of December, One thousand nine hundred and thirty-three.\n\n[Assented to 12th December, 1933.]\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. 2) 1933.\n\nIncorporation.\n\n2. The Flour Tax Assessment Act 1933 shall, with the exception of sections ten and twelve, and sub-sections (1.) 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 Four pounds five shillings per ton upon each pound of flour in excess of one thousand pounds held in stock on the fourth day of December, One thousand nine hundred and thirty-three, by any person not being the manufacturer of that flour.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1831},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly confined to its original narrow purpose: imposing a specific stock tax on flour held by non-manufacturers on 4 December 1933. It has not expanded beyond this single, time-bound taxation event."},"complexity_factors":["Only 3 operative sections with minimal text","Single, historical trigger date (4 December 1933) creating a limited temporal window","Simple exclusion criteria (manufacturers exempt) and monetary threshold (1,000 pounds)","Selective incorporation by reference of another Act with specific section exclusions (sections 10, 12, and subsections of section 13)","No conditional logic, exceptions to exceptions, or ongoing compliance obligations"],"plain_english_summary":"This Act levies a one‑off tax on flour stockpiles held by non‑manufacturing businesses (wholesalers, retailers, traders) as of 4 December 1933, applying only to quantities over 1,000 pounds. At £4 5s per ton, it targets pre‑existing hoards to prevent traders from dodging a new ongoing flour duty—ensuring large December 4 holdings are taxed even if they were amassed to evade future levies."}},"importantCases":[],"_links":{"self":"/api/acts/flour-tax-act-no-2-1933","history":"/api/acts/flour-tax-act-no-2-1933/history","analysis":"/api/acts/flour-tax-act-no-2-1933/analysis","conflicts":"/api/acts/flour-tax-act-no-2-1933/conflicts","importantCases":"/api/acts/flour-tax-act-no-2-1933/important-cases","documents":"/api/acts/flour-tax-act-no-2-1933/documents"}}