Commonwealth legislation

Wheat Tax Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

191 of 1978

Collection

legislative instrument

Plain English Summary

1/10 complexity

This regulation sets the rate of tax on wheat delivered to the Australian Wheat Board at 20 cents per tonne.

When wheat farmers deliver their grain to the Australian Wheat Board, they must pay this tax. The authorising Wheat Tax Act 1957 permits the government to set this rate (up to a maximum of 30 cents per tonne), but only after receiving advice from the Australian Wheatgrowers' Federation (the peak body representing wheat farmers) and approval from the Governor-General.

This regulation replaces the previous 1975 rules.

Who it affects: Wheat growers delivering grain to the Australian Wheat Board.

Why it matters: It determines the per-tonne contribution growers make when selling wheat through the national marketing system.

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Current sections

Direct links to the current provisions in Wheat Tax Regulations.

Wheat Tax Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1978 No. 191

REGULATIONS UNDER THE WHEAT TAX ACT 1957*

WHEREAS sub-section 5 (1) of the Wheat Tax Act 1957 provides that the rate of tax imposed by that Act upon wheat that is delivered to the Australian Wheat Board shall be such rate, not exceeding 30 cents per tonne, as is prescribed from time to time:

AND WHEREAS sub-section 5 (2) of that Act provides that regulations prescribing a rate of tax shall not be made except after consideration by the Governor-General of a report made to the Minister of State for Primary Industry by the Australian Wheatgrowers’ Federation:

AND WHEREAS the Australian Wheatgrowers’ Federation has made a report to the Minister of State for Primary Industry relating to the rate of tax to be imposed on wheat that is delivered to the Australian Wheat Board:

NOW THEREFORE I, the Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and after consideration of the report made to the Minister of State for Primary Industry by the Australian Wheatgrowers’ Federation, hereby make the following Regulations under the Wheat Tax Act 1957.

Dated this eleventh day of October 1978.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

IAN SINCLAIR

Minister of State for Primary Industry

WHEAT TAX REGULATIONS

Citation

1. These Regulations may be cited as the Wheat Tax Regulations.

* Notified in the Commonwealth of Australia Gazette on 13 October 1978.

25260/78—18

Repeal of former Wheat Tax Regulations

2. Statutory Rules 1975, No. 190 are repealed.

Prescribed rate of tax on wheat

3. For the purposes of sub-section 5 (1) of the Wheat Tax Act 1957, the rate of tax is 20 cents per tonne.

Source text

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

1 Wheat Tax Regulations