1Wheat Tax Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1973 No. 263

REGULATIONS UNDER THE WHEAT TAX ACT 1957-1973.*

WHEREAS it is provided by sub-section 5 (1) of the Wheat Tax Act 1957-1973 that the rate of tax in respect of wheat shall be such rate, not exceeding fifteen cents per tonne, as is prescribed from time to time:

AND WHEREAS it is provided by sub-section 5 (2) of that Act that, before making regulations prescribing a rate of tax for the purposes of sub-section 5 (1) of that Act, the Governor-General shall take into consideration any report made to the Minister of State for Primary Industry by the Australian Wheatgrowers’ Federation:

AND WHEREAS the Australian Wheatgrowers’ Federation has made a report to the Minister of State for Primary Industry:

NOW THEREFORE I, the Governor-General of Australia, acting with the advice of the Executive Council, and having taken into consideration the report made to the Minister of State for Primary Industry by the Australian Wheat-growers’ Federation, hereby make the following Regulations under the Wheat Tax Act 1957-1973.

Dated this eleventh day of December, 1973.

PAUL HASLUCK

Governor-General.

By His Excellency’s Command,

K. S. WRIEDT

Minister of State for Primary Industry.

WHEAT TAX REGULATIONS

Citation.

1. These Regulations may be cited as the Wheat Tax Regulations.

Definition.

2. In these Regulations, “ the Act ” means the Wheat Tax Act 1957-1973.

Prescribed rate of tax on wheat.

3. For the purposes of sub-section 5 (1) of the Act, the rate of tax is eleven cents per tonne.

Application.

4. The rate prescribed by regulation 3 applies to wheat delivered to the Australian Wheat Board on or after 1 October 1973.

* Notified in the Australian Government Gazette on 19 December 1973.