Commonwealth act

Wheat Tax (War-time) Repeal Act 1944

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

18 of 1944

Collection

act

Plain English Summary

1/10 complexity

What this Act does

This Act abolishes the wartime tax on wheat that was introduced during the Second World War.

Specifically, it:

Removes two earlier laws — the Wheat Tax (War-time) Act 1940 and the Wheat Tax (War-time) Assessment Act 1940
Stops the tax — wheat producers no longer have to pay this specific wartime levy
Applies retrospectively — technically, the repeal took effect from 16 December 1940, meaning the tax ceased to exist from that date (even though this repeal legislation came later)

Who it affects Wheat farmers and anyone involved in the wheat industry who was liable to pay the wartime wheat tax.

Why it matters During WWII, the government introduced special taxes to help fund the war effort. This Act ended one of those taxes for the wheat industry, removing a financial burden from wheat producers.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Wheat Tax (War-time) Repeal Act 1944.

Wheat Tax (War-time) Repeal Act 1944

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WHEAT TAX (WAR-TIME) REPEAL.

No. 18 of 1944.

An Act to repeal the Wheat Tax (War-time) Act 1940 and the Wheat Tax (War-time) Assessment Act 1940.

[Assented to 6th April, 1944.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Citation.

1. This Act may be cited as the Wheat Tax (War-time) Repeal Act 1944.

Commencement.

2. This Act shall be deemed to have come into operation on the sixteenth day of December, One thousand nine hundred and forty.

Repeal.

3. The Wheat Tax (War-time) Act 1940 and the Wheat Tax (War-time) Assessment Act 1940 are repealed.

Source text

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