{"id":"C1934A00058","name":"Flour Tax Act (No. 3) 1934","slug":"flour-tax-act-no-3-1934","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"58 of 1934","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3723,"registerId":"commonwealth-C1934A00058-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Flour Tax Act (No. 3) 1934","content":"FLOUR TAX (NO. 3).\n\nNo. 58 of 1934.\n\nAn Act to impose a Tax upon Flour and certain Goods imported into Australia.\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.3) 1934.\n\n  \n\nIncorporation.\n\n2. The Flour Tax Assessment Act (No.2)1934 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 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, entered for home consumption under the law relating to the Customs, at the rate of Two pounds twelve shillings and sixpence 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\nTHE SCHEDULE.\n\nBiscuits;\n\nCakes;\n\nCremalt;\n\nMacaroni;\n\nMolestella;\n\nPassover bread;\n\nSpaghetti;\n\nVermicelli.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2839},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose as indicated by the title—imposing a tax on imported flour and flour-based goods. The scope is limited to the specific temporal period and enumerated goods in the Schedule, with no apparent expansion beyond the initial revenue-raising intent."},"complexity_factors":["Incorporation by reference of provisions from the Flour Tax Assessment Act (No. 2) 1934 with specific exclusions (sections 10, 11, and subsections (1) and (2) of section 13)","Use of archaic imperial currency denominations (pounds, shillings, and pence) and weight measurements (tons/pounds) requiring historical context","Dual assessment base applying to both raw flour and flour content within manufactured goods","Strict temporal limitation creating a precise one-year application window (January 1935 to January 1936)","Enumerative schedule listing specific goods rather than using broad definitional categories"],"plain_english_summary":"A temporary one‑year Australian tax (7 Jan 1935–7 Jan 1936) charged £2 12s 6d per ton (pro rata by pound) on imported raw flour and on the flour content of certain manufactured food imports (e.g., biscuits, cakes, pasta). It borrowed assessment and collection procedures from the Flour Tax Assessment Act (No. 2) 1934. The measure functioned as a Depression‑era tariff to raise revenue over a limited 12‑month period."}},"importantCases":[],"_links":{"self":"/api/acts/flour-tax-act-no-3-1934","history":"/api/acts/flour-tax-act-no-3-1934/history","analysis":"/api/acts/flour-tax-act-no-3-1934/analysis","conflicts":"/api/acts/flour-tax-act-no-3-1934/conflicts","importantCases":"/api/acts/flour-tax-act-no-3-1934/important-cases","documents":"/api/acts/flour-tax-act-no-3-1934/documents"}}