Commonwealth act

Wheat Levy Act (No. 2) 1979

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

168 of 1979

Collection

act

Plain English Summary

2/10 complexity

This Act imposed a time-limited levy on wheat sold through the Australian Wheat Board for seven consecutive seasons beginning 1 October 1979, with the Board required to remit the levy to the Commonwealth by 31 March after each season.

It affects the Board (as payer and remitter) and wheat growers (since the Board may deduct the levy from payments to sellers), and mirrored the rate set in the companion Wheat Levy Act (No. 1) 1979.

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Current sections

Direct links to the current provisions in Wheat Levy Act (No. 2) 1979.

Wheat Levy Act (No. 2) 1979

No. 168 of 1979

An Act to impose a levy upon certain wheat sold by 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. 2) 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, but does not include wheat on which levy has been imposed by the Wheat Levy Act (No. 1) 1979.

Imposition of levy on wheat

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

Rate of levy

The rate of levy is a rate equal to the rate of levy in force, from time to time, under the Wheat Levy Act (No. 1) 1979.

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 sold by 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. 2) 1979

Wheat Levy Act (No. 2) 1979

No. 168 of 1979

An Act to impose a levy upon certain wheat sold by 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. 2) 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, but does not include wheat on which levy has been imposed by the Wheat Levy Act (No. 1) 1979.

Imposition of levy on wheat

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

Rate of levy

The rate of levy is a rate equal to the rate of levy in force, from time to time, under the Wheat Levy Act (No. 1) 1979.

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 sold by 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.