{"id":"C1944A00018","name":"Wheat Tax (War-time) Repeal Act 1944","slug":"wheat-tax-war-time-repeal-act-1944","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"18 of 1944","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":22166,"registerId":"commonwealth-C1944A00018-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Tax (War-time) Repeal Act 1944","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\nWHEAT TAX (WAR-TIME) REPEAL.\n\n \n\nNo. 18 of 1944.\n\nAn Act to repeal the Wheat Tax (War-time) Act 1940 and the Wheat Tax (War-time) Assessment Act 1940.\n\n[Assented to 6th April, 1944.]\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\nCitation.\n\n1. This Act may be cited as the Wheat Tax (War-time) Repeal Act 1944.\n\nCommencement.\n\n2. This Act shall be deemed to have come into operation on the sixteenth day of December, One thousand nine hundred and forty.\n\nRepeal.\n\n3. The Wheat Tax (War-time) Act 1940 and the Wheat Tax (War-time) Assessment Act 1940 are repealed.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2476},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act performs exactly as its title suggests—repealing the wartime wheat tax legislation without expanding into other policy areas or creating new regulatory frameworks."},"complexity_factors":["Only 3 sections total","No defined terms or interpretation section","Single operative provision (simple repeal)","No conditional logic, exceptions, or cross-references beyond the two Acts being repealed"],"plain_english_summary":"**What this Act does**\n\nThis Act abolishes the wartime tax on wheat that was introduced during the Second World War.\n\nSpecifically, it:\n* **Removes two earlier laws** — the *Wheat Tax (War-time) Act 1940* and the *Wheat Tax (War-time) Assessment Act 1940*\n* **Stops the tax** — wheat producers no longer have to pay this specific wartime levy\n* **Applies retrospectively** — technically, the repeal took effect from 16 December 1940, meaning the tax ceased to exist from that date (even though this repeal legislation came later)\n\n**Who it affects**\nWheat farmers and anyone involved in the wheat industry who was liable to pay the wartime wheat tax.\n\n**Why it matters**\nDuring WWII, the government introduced special taxes to help fund the war effort. This Act ended one of those taxes for the wheat industry, removing a financial burden from wheat producers."}},"importantCases":[],"_links":{"self":"/api/acts/wheat-tax-war-time-repeal-act-1944","history":"/api/acts/wheat-tax-war-time-repeal-act-1944/history","analysis":"/api/acts/wheat-tax-war-time-repeal-act-1944/analysis","conflicts":"/api/acts/wheat-tax-war-time-repeal-act-1944/conflicts","importantCases":"/api/acts/wheat-tax-war-time-repeal-act-1944/important-cases","documents":"/api/acts/wheat-tax-war-time-repeal-act-1944/documents"}}