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Apple and Pear Tax Act 1938
1Apple and Pear Tax Act 1938
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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.