Commonwealth act

Flour Tax Act (No. 3) 1934

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

58 of 1934

Collection

act

Plain English Summary

2/10 complexity

A temporary one‑year Australian tax (7 Jan 1935–7 Jan 1936) charged £2 12s 6d per ton (pro rata by pound) on imported raw flour and on the flour content of certain manufactured food imports (e.g., biscuits, cakes, pasta). It borrowed assessment and collection procedures from the Flour Tax Assessment Act (No. 2) 1934. The measure functioned as a Depression‑era tariff to raise revenue over a limited 12‑month period.

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Current sections

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Flour Tax Act (No. 3) 1934

FLOUR TAX (NO. 3).

No. 58 of 1934.

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

[Assented to 17th December, 1934.]

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 Flour Tax Act (No.3) 1934.

Incorporation.

The Flour Tax Assessment Act (No.2)1934 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.

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 seventh day of January, One thousand nine hundred and thirty-five and prior to the seventh day of January, One thousand nine hundred and thirty-six, entered for home consumption under the law relating to the Customs, at the rate of Two pounds twelve shillings and sixpence 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.

THE SCHEDULE.

Biscuits;

Cakes;

Cremalt;

Macaroni;

Molestella;

Passover bread;

Spaghetti;

Vermicelli.

Source text

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

1 Flour Tax Act (No. 3) 1934