{"id":"C1912A00025","name":"Sugar Excise Repeal Act 1912","slug":"sugar-excise-repeal-act-1912","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"25 of 1912","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":12594,"registerId":"commonwealth-C1912A00025-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sugar Excise Repeal Act 1912","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\nSUGAR EXCISE REPEAL.\n\n \n\nNo. 25 of 1912.\n\nAn Act to repeal the Excise Duty on Sugar.\n\n[Assented to 24th December, 1912.]\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 Sugar Excise Repeal Act 1912.\n\nCommencement.\n\n2. This Act shall commence on a day to be fixed by proclamation.\n\nRepeal of Sugar Excise.\n\n3. The Excise Tariff 1905 (No. 24 of 1905), the Excise Tariff (Amendment) 1906 (No. 15 of 1906), and the Excise (Sugar) Act 1910 (No. 17 of 1910), are hereby repealed.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1508},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow purpose of repealing sugar excise legislation without expanding into related policy areas."},"complexity_factors":["Only 3 sections total","No definitions or interpretation section","No conditional logic, exceptions, or transitional provisions","Simple repeal mechanism without savings clauses"],"plain_english_summary":"This Act **removes the tax on sugar** (called an 'excise duty' — a tax on goods produced domestically) that Australians had been paying since 1905.\n\n**What it does:**\n- Cancels (repeals) three earlier laws that created and maintained the sugar tax\n- Stops the government from collecting this specific tax on sugar production\n\n**Who it affects:**\n- Sugar mills and refiners, who no longer need to pay the tax to the government\n- Consumers, who would benefit from lower sugar prices once the tax is removed\n\n**Why it matters:**\nThis ended a significant source of federal revenue from the sugar industry, representing a deliberate policy choice to reduce the cost of a household staple."}},"importantCases":[],"_links":{"self":"/api/acts/sugar-excise-repeal-act-1912","history":"/api/acts/sugar-excise-repeal-act-1912/history","analysis":"/api/acts/sugar-excise-repeal-act-1912/analysis","conflicts":"/api/acts/sugar-excise-repeal-act-1912/conflicts","importantCases":"/api/acts/sugar-excise-repeal-act-1912/important-cases","documents":"/api/acts/sugar-excise-repeal-act-1912/documents"}}