Commonwealth act

Wheat Levy Act (No. 1) 1979

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

167 of 1979

Collection

act

Plain English Summary

2/10 complexity

This Act imposed a time-limited $2.50-per-tonne levy on wheat delivered to the Australian Wheat Board for crops harvested between 1 October 1979 and 30 September 1986. The Board is legally responsible for remitting the levy to the Commonwealth but may deduct the amount from payments to farmers, with each season’s levy due on 31 March following the harvest.

It mattered because it raised revenue from the wheat industry for a defined seven-season period and automatically ceased after 1986.

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Current sections

Direct links to the current provisions in Wheat Levy Act (No. 1) 1979.

Wheat Levy Act (No. 1) 1979

No. 167 of 1979

An Act to impose a levy upon wheat delivered to the Australian Wheat Board.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Wheat Levy Act (No. 1) 1979.

Commencement

2. This Act shall be deemed to have come into operation on 1 October 1979.

Interpretation

3. In this Act, unless the contrary intention appears—

“Board” means the Australian Wheat Board;

“levy” means levy imposed upon wheat by this Act;

“season” means the period of 12 months that commenced on 1 October 1979 and each of the next 6 succeeding periods of 12 months;

“wheat” means wheat harvested during a season.

Imposition of levy on wheat

4. A levy is imposed, and shall be levied and paid, upon wheat that is delivered to the Board.

Rate of levy

5. The rate of levy is $2.50 per tonne.

Levy payable by the Board

6. (1) The amount of levy in respect of any wheat is a debt due to the Commonwealth by the Board.

(2) Levy in respect of wheat becomes due and payable on 31 March next following the close of the season during which the wheat was delivered to the Board.

Deduction of levy

The Board may deduct from the amount payable by it for wheat upon which levy is imposed an amount equal to the amount of levy payable upon that wheat.

Source text

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

1 Wheat Levy Act (No. 1) 1979

Wheat Levy Act (No. 1) 1979

No. 167 of 1979

An Act to impose a levy upon wheat delivered to the Australian Wheat Board.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Wheat Levy Act (No. 1) 1979.

Commencement

2. This Act shall be deemed to have come into operation on 1 October 1979.

Interpretation

3. In this Act, unless the contrary intention appears—

“Board” means the Australian Wheat Board;

“levy” means levy imposed upon wheat by this Act;

“season” means the period of 12 months that commenced on 1 October 1979 and each of the next 6 succeeding periods of 12 months;

“wheat” means wheat harvested during a season.

Imposition of levy on wheat

4. A levy is imposed, and shall be levied and paid, upon wheat that is delivered to the Board.

Rate of levy

5. The rate of levy is $2.50 per tonne.

Levy payable by the Board

6. (1) The amount of levy in respect of any wheat is a debt due to the Commonwealth by the Board.

(2) Levy in respect of wheat becomes due and payable on 31 March next following the close of the season during which the wheat was delivered to the Board.

Deduction of levy

The Board may deduct from the amount payable by it for wheat upon which levy is imposed an amount equal to the amount of levy payable upon that wheat.