Commonwealth act

Wool Tax Act 1936

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

23 of 1936

Collection

act

Plain English Summary

2/10 complexity

This is a short, sharp piece of legislation from 1936 that does one thing: it imposes a tax on wool grown in Australia.

Anyone involved in the production or handling of Australian wool that was shorn (cut from sheep) on or after 1 July 1936.

Imposes the tax: Any wool grown in Australia and shorn from that date forward is subject to a tax.
Sets maximum tax rates: The maximum amounts are locked into a Schedule (a table attached to the Act) and are expressed in the old pre-decimal currency (shillings and pence):
- A bale of wool: 6 pence
- A fadge or butt (other types of large wool containers): 3 pence
- A bag of wool: 1 penny
Allows regulations to set the actual rate: The Governor-General (effectively the Federal Cabinet) can make regulations to set the tax rate — but it can never go higher than the maximums listed above.
Links to a companion Act: This Act works together with the Wool Tax Assessment Act 1936, which handles the administrative machinery — things like who collects the tax, how it's calculated, and enforcement. The two Acts are read together as if they were one law.

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Direct links to the current provisions in Wool Tax Act 1936.

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