FLOUR TAX (No. 1).

No. 44 of 1933.

An Act to impose a Tax upon Flour manufactured in Australia by any Person, and sold or delivered, or used in the Manufacture of Goods for sale, by him.

[Assented to 12th December, 1933.]

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

Short title.

1. This Act may be cited as the Flour Tax Act (No. 1) 1933.

Incorporation.

2. The Flour Tax Assessment Act 1933 shall, with the exception of sections eleven, twelve, and sub-sections (2.) and (3.) of section thirteen of that Act, be incorporated and read as one with this Act.

Imposition of tax.

3. Flour tax is imposed at the rate of Four pounds five shillings per ton upon each pound of flour manufactured in Australia by any person and—

(a) sold by him on or after the fourth day of December, One thousand nine hundred and thirty-three, and prior to the first day of July, One thousand nine hundred and thirty-four;

(b) sold by him before the fourth day of December, One thousand nine hundred and thirty-three, and delivered by him on or after that date and prior to the first day of July, One thousand nine hundred and thirty-four; or

(c) used by him on or after the fourth day of December, One thousand nine hundred and thirty-three, and prior to the first day of July, One thousand nine hundred and thirty-four, in the manufacture of goods for sale:

Provided that if in pursuance of the Flour Tax Assessment Act 1933 a date is fixed as the last day upon which flour manufactured in Australia by any person, and, after the date so fixed, sold, delivered or used by him as specified in section ten of that Act, shall be subject to tax under that Act, any reference in this section to the first day of July, One thousand nine hundred and thirty-four shall be deemed to be a reference to the day next succeeding the date so fixed.