Commonwealth act

Pearl-shell Export Charges Act 1927

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

14 of 1927

Collection

act

Plain English Summary

2/10 complexity

This Act imposes a tax (called a "charge") on pearl-shell exported from Australia.

Key points:

What is taxed: Mother-of-pearl shells, specifically the varieties Meleagrina Margaritifera and Margaritifera Maxima, plus any other types the government may add by regulation.
How much: £3 per ton by default, though the government can set lower rates.
Who pays: Exporters must pay the charge to the Collector of Customs before the pearl-shell is cleared for export.
Who sets lower rates: The Governor-General can reduce the rate, but only after receiving a recommendation from the Pearl-shell Overseas Marketing Board (a body established under a separate Act).
Timing: The charge applies from a date set by government announcement (Proclamation), and the whole Act expires when another Proclamation ends it.

Essentially, this creates a temporary export duty to fund industry marketing or regulation during the 1920s pearl-shell trade.

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Current sections

Direct links to the current provisions in Pearl-shell Export Charges Act 1927.

Pearl-shell Export Charges Act 1927

PEARL-SHELL EXPORT CHARGES.

No. 14 of 1927.

An Act to impose Charges upon the Export of Pearl-shell.

[Assented to 8th April, 1927.]

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 Pearl-shell Export Charges Act 1927.

Definitions.

In this Act, unless the contrary intention appears, “pearl-shell” means mother of pearl shell of the varieties known as Meleagrina Margaritifera and Margaritifera Maxima, and such other varieties of pearl-shell as are prescribed.

Charge on export of pearl-shell.

3.—(1.) A charge is imposed and shall be levied and paid on all pearl-shell which is exported from the Commonwealth after a date to be fixed by Proclamation.

(2.) Subject to a lower rate being prescribed by the Regulations, the rate of the charge shall be Three pounds for each ton of pearl-shell exported.

(3.) All moneys payable under this section in respect of any pearl-shell shall be paid to the Collector of Customs on or before the entry of that pearl-shell for export.

Regulations.

The Governor-General may, after report to the Minister by the Pearl-shell Overseas Marketing Board constituted under the Pearl-shell Overseas Marketing Act 1927, make regulations prescribing lower rates of the charge imposed on pearl-shell exported from the Commonwealth.

Duration of Act.

This Act shall continue in force until a date to be fixed by Proclamation as the date upon which the Act shall expire.

Source text

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

1 Pearl-shell Export Charges Act 1927