FLOUR TAX (No. 2).

No. 45 of 1933.

An Act to impose a Tax upon Flour held in Stock by certain Persons on the fourth day of December, One thousand nine hundred and thirty-three.

[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. 2) 1933.

Incorporation.

2. The Flour Tax Assessment Act 1933 shall, with the exception of sections ten and twelve, and sub-sections (1.) 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 in excess of one thousand pounds held in stock on the fourth day of December, One thousand nine hundred and thirty-three, by any person not being the manufacturer of that flour.