{"id":"C1903A00003","name":"Sugar Rebate Abolition Act 1903","slug":"sugar-rebate-abolition-act-1903","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"3 of 1903","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":12127,"registerId":"commonwealth-C1903A00003-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Sugar Rebate Abolition Act 1903","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\n \n\nSUGAR REBATE ABOLITION.\n\n \n\nNo. 3 of 1903.\n\nAn Act to abolish the Rebate of Excise Duty on Sugar.\n\n[Assented to 30th July, 1903.]\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 Rebate Abolition Act 1903.\n\nAbolition of rebate.\n\n2. The Schedule to the Excise Tariff 1902 is hereby amended by the omission of the provision for a rebate of excise duty on sugar.\n\nNo further rebate to be paid.\n\n3. After the commencement of this Act no such rebate as aforesaid shall be paid to any grower of sugar-cane or beet, and no rebate note for any such rebate shall be issued.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1102},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains precisely focused on its original purpose of abolishing the sugar rebate as stated in the title and preamble, with no expansion beyond this narrow objective."},"complexity_factors":["Only 3 operative sections","No definitions section or defined terms","Single, unambiguous amendment operation","No conditional, contingent, or transitional provisions","No delegated legislative powers"],"plain_english_summary":"This Act removes a tax refund (called a **rebate**) that sugar farmers previously received on excise duty (a tax on manufactured goods).\n\n**What it does:**\n* **Cancels the rebate scheme:** It deletes the provision in the *Excise Tariff 1902* that allowed sugar cane and beet growers to claim back the excise duty they had paid.\n* **Stops future payments:** Once this Act takes effect, no more rebate payments will be made to sugar growers, and no new rebate notes (the documents entitling them to the refund) will be issued.\n\n**Who it affects:**\nSugar cane and beet growers who were previously entitled to claim this rebate on their excise payments.\n\n**Why it matters:**\nThis ends a government financial assistance mechanism for the sugar industry, meaning growers must now bear the full cost of excise duty without the previous refund."}},"importantCases":[],"_links":{"self":"/api/acts/sugar-rebate-abolition-act-1903","history":"/api/acts/sugar-rebate-abolition-act-1903/history","analysis":"/api/acts/sugar-rebate-abolition-act-1903/analysis","conflicts":"/api/acts/sugar-rebate-abolition-act-1903/conflicts","importantCases":"/api/acts/sugar-rebate-abolition-act-1903/important-cases","documents":"/api/acts/sugar-rebate-abolition-act-1903/documents"}}