{"id":"C1940A00069","name":"Wheat Tax (War-time) Act 1940","slug":"wheat-tax-war-time-act-1940","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"69 of 1940","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":3985,"registerId":"commonwealth-C1940A00069-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Tax (War-time) Act 1940","content":"WHEAT TAX (WAR-TIME).\n\nNo. 69 of 1940.\n\nAn Act to impose a Tax upon Wheat.\n\n\\[Assented to 16th December, 1940.\\]\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 Wheat Tax (War-time) Act 1940.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nIncorporation.\n\n3. The Wheat Tax (War-time) Assessment Act 1940 shall be incorporated and read as one with this Act.\n\nImposition of tax.\n\n4. A tax is imposed upon all wheat harvested in Australia on or after the first day of October, One thousand nine hundred and forty-one which is acquired by the Commonwealth.\n\nRate of tax.\n\n5. The rate of tax per bushel of wheat shall be fifty per centum of the amount by which the price per bushel of wheat exceeds Three shillings and tenpence.\n\nDuration of Act.\n\n6. This Act shall continue in force until six months after the termination of the present war between His Majesty the King and Germany and no longer.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1987},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope as a specific wartime revenue measure. It is tightly constrained to wheat harvested during the war period and contains an automatic repeal mechanism, showing no evidence of scope creep beyond the initial policy intent."},"complexity_factors":["Extremely short: only 6 operative sections","Simple tax formula: 50% of amount exceeding fixed threshold","Single cross-reference requiring reading alongside companion Assessment Act","Clear sunset clause tied to historical event (cessation of WWII hostilities with Germany)","No defined terms section; plain language throughout"],"plain_english_summary":"This wartime law imposed a temporary windfall tax on wheat sold to the Commonwealth from crops harvested on or after 1 October 1941: farmers paid 50% of any price above 3s 10d per bushel.  \n\nIt aimed to curb profiteering, capture excess wheat prices for the war effort, relied on a companion Assessment Act for collection, and expired six months after the end of the war with Germany."}},"importantCases":[],"_links":{"self":"/api/acts/wheat-tax-war-time-act-1940","history":"/api/acts/wheat-tax-war-time-act-1940/history","analysis":"/api/acts/wheat-tax-war-time-act-1940/analysis","conflicts":"/api/acts/wheat-tax-war-time-act-1940/conflicts","importantCases":"/api/acts/wheat-tax-war-time-act-1940/important-cases","documents":"/api/acts/wheat-tax-war-time-act-1940/documents"}}