Commonwealth act

Flour Tax Act (No. 2) 1933

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

45 of 1933

Collection

act

Plain English Summary

2/10 complexity

This Act levies a one‑off tax on flour stockpiles held by non‑manufacturing businesses (wholesalers, retailers, traders) as of 4 December 1933, applying only to quantities over 1,000 pounds. At £4 5s per ton, it targets pre‑existing hoards to prevent traders from dodging a new ongoing flour duty—ensuring large December 4 holdings are taxed even if they were amassed to evade future levies.

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Current sections

Direct links to the current provisions in Flour Tax Act (No. 2) 1933.

Flour Tax Act (No. 2) 1933

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FLOUR TAX (No. 2).

No. 45 of 1933.

An Act to impose a Tax upon Flour held in Stock by certain Persons on the fourth day of December, One thousand nine hundred and thirty-three.

[Assented to 12th December, 1933.]

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.

1. This Act may be cited as the Flour Tax Act (No. 2) 1933.

Incorporation.

2. The Flour Tax Assessment Act 1933 shall, with the exception of sections ten and twelve, and sub-sections (1.) and (3.) of section thirteen of that Act, be incorporated and read as one with this Act.

Imposition of tax.

3. Flour tax is imposed at the rate of Four pounds five shillings per ton upon each pound of flour in excess of one thousand pounds held in stock on the fourth day of December, One thousand nine hundred and thirty-three, by any person not being the manufacturer of that flour.

Source text

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