{"id":"C1973L00263","name":"Wheat Tax Regulations","slug":"wheat-tax-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"263 of 1973","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24800,"registerId":"commonwealth-C1973L00263-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Tax Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nStatutory Rules\n\n1973 No. 263\n\nREGULATIONS UNDER THE WHEAT TAX ACT 1957-1973.\\*\n\nWHEREAS it is provided by sub-section 5 (1) of the Wheat Tax Act 1957-1973 that the rate of tax in respect of wheat shall be such rate, not exceeding fifteen cents per tonne, as is prescribed from time to time:\n\nAND WHEREAS it is provided by sub-section 5 (2) of that Act that, before making regulations prescribing a rate of tax for the purposes of sub-section 5 (1) of that Act, the Governor-General shall take into consideration any report made to the Minister of State for Primary Industry by the Australian Wheatgrowers’ Federation:\n\nAND WHEREAS the Australian Wheatgrowers’ Federation has made a report to the Minister of State for Primary Industry:\n\nNOW THEREFORE I, the Governor-General of Australia, acting with the advice of the Executive Council, and having taken into consideration the report made to the Minister of State for Primary Industry by the Australian Wheat-growers’ Federation, hereby make the following Regulations under the Wheat Tax Act 1957-1973.\n\nDated this eleventh day of December, 1973.\n\nPAUL HASLUCK\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nK. S. WRIEDT\n\nMinister of State for Primary Industry.\n\nWHEAT TAX REGULATIONS\n\nCitation.\n\n1. These Regulations may be cited as the Wheat Tax Regulations.\n\nDefinition.\n\n2. In these Regulations, “ the Act ” means the Wheat Tax Act 1957-1973.\n\nPrescribed rate of tax on wheat.\n\n3. For the purposes of sub-section 5 (1) of the Act, the rate of tax is eleven cents per tonne.\n\nApplication.\n\n4. The rate prescribed by regulation 3 applies to wheat delivered to the Australian Wheat Board on or after 1 October 1973.\n\n\\* Notified in the Australian Government Gazette on 19 December 1973.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2783},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations strictly adhere to the authority granted by section 5 of the Wheat Tax Act 1957-1973, prescribing the specific tax rate of 11 cents per tonne within the statutory maximum of 15 cents per tonne. There is no expansion beyond the original intent of the enabling legislation."},"complexity_factors":["Only 4 short regulations total","Single defined term ('the Act')","No conditional logic, exceptions, or nested provisions","Straightforward rate prescription without calculations or tiers","Minimal cross-referencing (only to the enabling Act)"],"plain_english_summary":"These regulations set the specific amount of tax that wheat growers must pay when delivering wheat to the Australian Wheat Board.\n\nUnder the **Wheat Tax Act**, the government can charge a tax of up to 15 cents per tonne on wheat deliveries. These regulations fix the actual rate at **11 cents per tonne**.\n\n**Who this affects:**\n- Wheat growers delivering wheat to the Australian Wheat Board (the government body responsible for marketing wheat at that time)\n\n**Key details:**\n- The tax is **11 cents for every tonne** of wheat delivered\n- It applies to wheat delivered on or after **1 October 1973**\n\n**How the rate was set:**\nBefore fixing this amount, the Governor-General was legally required to consider a report from the Australian Wheatgrowers' Federation (the national body representing wheat farmers). This regulation simply implements the specific tax rate within the framework already established by Parliament."}},"importantCases":[],"_links":{"self":"/api/acts/wheat-tax-regulations","history":"/api/acts/wheat-tax-regulations/history","analysis":"/api/acts/wheat-tax-regulations/analysis","conflicts":"/api/acts/wheat-tax-regulations/conflicts","importantCases":"/api/acts/wheat-tax-regulations/important-cases","documents":"/api/acts/wheat-tax-regulations/documents"}}