Commonwealth act

Sugar Rebate Abolition Act 1903

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

3 of 1903

Collection

act

Plain English Summary

1/10 complexity

This Act removes a tax refund (called a rebate) that sugar farmers previously received on excise duty (a tax on manufactured goods).

What it does:

Cancels the rebate scheme: It deletes the provision in the Excise Tariff 1902 that allowed sugar cane and beet growers to claim back the excise duty they had paid.
Stops future payments: Once this Act takes effect, no more rebate payments will be made to sugar growers, and no new rebate notes (the documents entitling them to the refund) will be issued.

Who it affects: Sugar cane and beet growers who were previously entitled to claim this rebate on their excise payments.

Why it matters: This ends a government financial assistance mechanism for the sugar industry, meaning growers must now bear the full cost of excise duty without the previous refund.

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Current sections

Direct links to the current provisions in Sugar Rebate Abolition Act 1903.

Sugar Rebate Abolition Act 1903

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SUGAR REBATE ABOLITION.

No. 3 of 1903.

An Act to abolish the Rebate of Excise Duty on Sugar.

[Assented to 30th July, 1903.]

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 Sugar Rebate Abolition Act 1903.

Abolition of rebate.

2. The Schedule to the Excise Tariff 1902 is hereby amended by the omission of the provision for a rebate of excise duty on sugar.

No further rebate to be paid.

3. After the commencement of this Act no such rebate as aforesaid shall be paid to any grower of sugar-cane or beet, and no rebate note for any such rebate shall be issued.

Source text

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