1Flour Tax Act (No. 3) 1933

FLOUR TAX (No. 3).

No. 46 of 1933.

An Act to impose a Tax upon Flour and certain Goods imported into Australia.

[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. 3) 1933.

Incorporation.

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

Imposition of tax.

3. Flour tax is imposed upon flour, and upon the goods specified in the Schedule to this Act, imported into Australia, and, on or after the commencement of this Act and prior to the first day of July, One thousand nine hundred and thirty-four, entered for home consumption under the law relating to the Customs, at the rate of Four pounds five shillings per ton in respect of each pound of that flour and in respect of each pound of flour used in the manufacture of those goods:

Provided that if in pursuance of the Flour Tax Assessment Act 1933 a date is fixed as the last day upon which flour and goods imported into Australia, and, after the date so fixed, entered for home consumption as specified in section twelve of that Act, shall be subject to tax under that Act, any reference in this section to the first day of July, One thousand nine hundred and thirty-four shall be deemed to be a reference to the day next succeeding the date so fixed.

THE SCHEDULE.

—

Macaroni;

Vermicelli;

Spaghetti;

Biscuits;

Cakes;

Gluten bread;

Gluten flour;

Diabetic bread;

Diabetic flour;

Benger’s food;

Passover bread;

Cold water pastes;

Starch.