{"id":"C1934A00057","name":"Flour Tax Act (No. 2) 1934","slug":"flour-tax-act-no-2-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"57 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3719,"registerId":"commonwealth-C1934A00057-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Flour Tax Act (No. 2) 1934","content":"FLOUR TAX (No. 2).\n\nNo. 57 of 1934.\n\nAn Act to impose a Tax upon Flour held in Stock by certain Persons on the seventh day of January, One thousand nine hundred and thirty-five.\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. 2) 1934.\n\nIncorporation.\n\n2. The Flour Tax Assessment Act (No. 2) 1934 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 Two pounds twelve shillings and sixpence per ton upon each pound of flour in excess of one thousand pounds in weight held in stock on the seventh day of January, One thousand nine hundred and thirty-five, by any person not being the manufacturer of that flour.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1015},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation precisely matches its stated purpose in the long title — imposing a tax on flour held in stock on a specific date by non-manufacturers. No scope creep is evident."},"complexity_factors":["Only 3 operative sections with minimal conditional logic","Single defined threshold (1,000 pounds) and specific assessment date (7 January 1935)","Incorporation by reference of assessment provisions from companion legislation rather than standalone operation"],"plain_english_summary":"This Act levies a one‑time tax on flour stockpiles held by wholesalers, retailers and traders (not manufacturers) as of 7 January 1935. Holdings above 1,000 pounds are taxed on the excess at £2 12s 6d per ton.\n\nIt’s a stock tax aimed at curbing profiteering and raising emergency revenue; detailed calculation, payment and penalty rules are set out in the companion Flour Tax Assessment Act (No. 2) 1934."}},"importantCases":[],"_links":{"self":"/api/acts/flour-tax-act-no-2-1934","history":"/api/acts/flour-tax-act-no-2-1934/history","analysis":"/api/acts/flour-tax-act-no-2-1934/analysis","conflicts":"/api/acts/flour-tax-act-no-2-1934/conflicts","importantCases":"/api/acts/flour-tax-act-no-2-1934/important-cases","documents":"/api/acts/flour-tax-act-no-2-1934/documents"}}