{"id":"C1933A00046","name":"Flour Tax Act (No. 3) 1933","slug":"flour-tax-act-no-3-1933","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"46 of 1933","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":13650,"registerId":"commonwealth-C1933A00046-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Flour Tax Act (No. 3) 1933","content":"FLOUR TAX (No. 3).\n\nNo. 46 of 1933.\n\nAn Act to impose a Tax upon Flour and certain Goods imported into Australia.\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. 3) 1933.\n\nIncorporation.\n\n2. The Flour Tax Assessment Act 1933 shall, with the exception of sections ten, and eleven, and sub-sections (1.) and (2.) 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 upon flour, and upon the goods specified in the Schedule to this Act, imported into Australia, and, on or after the commencement of this Act and prior to the first day of July, One thousand nine hundred and thirty-four, entered for home consumption under the law relating to the Customs, at the rate of Four pounds five shillings per ton in respect of each pound of that flour and in respect of each pound of flour used in the manufacture of those goods:\n\nProvided that if in pursuance of the Flour Tax Assessment Act 1933 a date is fixed as the last day upon which flour and goods imported into Australia, and, after the date so fixed, entered for home consumption as specified in section twelve of that Act, shall be subject to tax under that Act, any reference in this section to the first day of July, One thousand nine hundred and thirty-four shall be deemed to be a reference to the day next succeeding the date so fixed.\n\nTHE SCHEDULE.\n\n—\n\nMacaroni;\n\nVermicelli;\n\nSpaghetti;\n\nBiscuits;\n\nCakes;\n\nGluten bread;\n\nGluten flour;\n\nDiabetic bread;\n\nDiabetic flour;\n\nBenger’s food;\n\nPassover bread;\n\nCold water pastes;\n\nStarch.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2550},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"As the original 1933 enactment, the scope remains tightly focused on taxing imported flour and specified flour goods as declared in the title and preamble. No expansion beyond the original taxing purpose is evident."},"complexity_factors":["Only three operative sections plus a 13-item schedule","Simple flat-rate tax calculation (£4 5s per ton)","Single cross-reference to the Assessment Act for machinery provisions","Temporary operation with clear sunset date (1 July 1934)","No exemptions, exceptions, or conditional logic"],"plain_english_summary":"This law imposes a temporary tax on **flour and flour-based products** imported into Australia.\n\n**What it taxes:**\n- Raw flour\n- Manufactured goods containing flour, including:\n  - Pasta (macaroni, spaghetti, vermicelli)\n  - Baked goods (biscuits, cakes, gluten bread, diabetic bread)\n  - Special foods (Benger's food, Passover bread)\n  - Other flour products (gluten flour, diabetic flour, starch, cold water pastes)\n\n**How much:**\n- £4 5 shillings per ton of flour content (calculated proportionally by weight)\n\n**When:**\n- Imports entered for home consumption between when this Act started and 1 July 1934 (unless extended by the Flour Tax Assessment Act 1933)\n\n**Why:**\nThis was designed to protect local wheat growers by making imported flour products more expensive, effectively subsidizing domestic agriculture during the Great Depression."}},"importantCases":[],"_links":{"self":"/api/acts/flour-tax-act-no-3-1933","history":"/api/acts/flour-tax-act-no-3-1933/history","analysis":"/api/acts/flour-tax-act-no-3-1933/analysis","conflicts":"/api/acts/flour-tax-act-no-3-1933/conflicts","importantCases":"/api/acts/flour-tax-act-no-3-1933/important-cases","documents":"/api/acts/flour-tax-act-no-3-1933/documents"}}