{"id":"C1927A00014","name":"Pearl-shell Export Charges Act 1927","slug":"pearl-shell-export-charges-act-1927","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"14 of 1927","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3429,"registerId":"commonwealth-C1927A00014-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Pearl-shell Export Charges Act 1927","content":"PEARL-SHELL EXPORT CHARGES.\n\nNo. 14 of 1927.\n\nAn Act to impose Charges upon the Export of Pearl-shell.\n\n\\[Assented to 8th April, 1927.\\]\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 Pearl-shell Export Charges Act 1927.\n\nDefinitions.\n\n2. In this Act, unless the contrary intention appears, “pearl\\-shell” means mother of pearl shell of the varieties known as Meleagrina Margaritifera and Margaritifera Maxima, and such other varieties of pearl-shell as are prescribed.\n\nCharge on export of pearl-shell.\n\n3.—(1.) A charge is imposed and shall be levied and paid on all pearl-shell which is exported from the Commonwealth after a date to be fixed by Proclamation.\n\n(2.) Subject to a lower rate being prescribed by the Regulations, the rate of the charge shall be Three pounds for each ton of pearl-shell exported.\n\n(3.) All moneys payable under this section in respect of any pearl-shell shall be paid to the Collector of Customs on or before the entry of that pearl-shell for export.\n\nRegulations.\n\n4. The Governor-General may, after report to the Minister by the Pearl-shell Overseas Marketing Board constituted under the Pearl-shell Overseas Marketing Act 1927, make regulations prescribing lower rates of the charge imposed on pearl-shell exported from the Commonwealth.\n\nDuration of Act.\n\n5. This Act shall continue in force until a date to be fixed by Proclamation as the date upon which the Act shall expire.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2046},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose of imposing export charges on pearl-shell. No significant expansion of scope beyond the imposition and collection of the charge."},"complexity_factors":["Only 5 sections with minimal text","Single defined term ('pearl-shell')","Minimal cross-referencing (only to the Pearl-shell Overseas Marketing Act 1927)","Straightforward monetary calculation (fixed rate per ton with provision for reduction)","No nested exceptions or complex conditional logic"],"plain_english_summary":"This Act imposes a tax (called a \"charge\") on pearl-shell exported from Australia.\n\n**Key points:**\n\n*   **What is taxed**: Mother-of-pearl shells, specifically the varieties *Meleagrina Margaritifera* and *Margaritifera Maxima*, plus any other types the government may add by regulation.\n*   **How much**: £3 per ton by default, though the government can set lower rates.\n*   **Who pays**: Exporters must pay the charge to the Collector of Customs before the pearl-shell is cleared for export.\n*   **Who sets lower rates**: The Governor-General can reduce the rate, but only after receiving a recommendation from the Pearl-shell Overseas Marketing Board (a body established under a separate Act).\n*   **Timing**: The charge applies from a date set by government announcement (Proclamation), and the whole Act expires when another Proclamation ends it.\n\nEssentially, this creates a temporary export duty to fund industry marketing or regulation during the 1920s pearl-shell trade."}},"importantCases":[],"_links":{"self":"/api/acts/pearl-shell-export-charges-act-1927","history":"/api/acts/pearl-shell-export-charges-act-1927/history","analysis":"/api/acts/pearl-shell-export-charges-act-1927/analysis","conflicts":"/api/acts/pearl-shell-export-charges-act-1927/conflicts","importantCases":"/api/acts/pearl-shell-export-charges-act-1927/important-cases","documents":"/api/acts/pearl-shell-export-charges-act-1927/documents"}}