Commonwealth act

Apple and Pear Tax Act 1938

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

63 of 1938

Collection

act

Plain English Summary

2/10 complexity

This Act imposes a small levy on apples and pears grown in Australia, payable by growers (or their sellers) at the point of sale. The baseline rate is three farthings per case, subject to reduction if recommended by the industry Board, and begins on a government‑proclaimed date. It operates with the Apple and Pear Tax Assessment Act 1938 to administer collection and was intended to fund industry support activities.

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Current sections

Direct links to the current provisions in Apple and Pear Tax Act 1938.

Apple and Pear Tax Act 1938

APPLE AND PEAR TAX.

No. 63 of 1938.

An Act to impose a Tax upon Apples and Pears grown in Australia and sold by or on behalf of the Grower.

[Assented to 10th December, 1938.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the Apple and Pear Tax Act 1938.

Commencement.

This Act shall come into operation on the first day of January, One thousand nine hundred and thirty-nine.

Incorporation

The Apple and Pear Tax Assessment Act 1938 is incorporated and shall be read as one with this Act.

Imposition of tax.

A tax is imposed upon apples and pears grown in Australia and, on or after a date to be fixed by Proclamation, sold by or on behalf of the grower.

Rate of tax.

Subject to a lower rate being prescribed by regulations the rate of tax shall be three farthings per case.

Regulations.

The Governor-General may, after report to the Minister by the Board make regulations prescribing a lower rate of tax on apples and pears than that imposed by this Act.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Apple and Pear Tax Act 1938