Federal Register of Legislation - Australian Government

Primary content

Act No. 9 of 1950 as made
An Act to amend the Wool (Contributory Charge) Assessment Act 1945, and for other purposes.
Date of Assent 01 Jul 1950
Date of repeal 01 Jul 1952
Repealed by Wool Tax Assessment Act 1952

WOOL (CONTRIBUTORY CHARGE) ASSESSMENT.

 

No. 9 of 1950.

An Act to amend the Wool (Contributory Charge) Assessment Act 1945, and for other purposes.

[Assented to 1st July, 1950.]

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.—(1.)   This Act may be cited as the Wool (Contributory Charge) Assessment Act 1950.

(2.)  The Wool (Contributory Charge) Assessment Act 1945 is in this Act referred to as the Principal Act.

(3.)  The Principal Act, as amended by this Act, may be cited as the Wool (Contributory Charge) Assessment Act 1945–1950.

Commencement.

2.—(1.)   Subject to this section, this Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and forty-six.

(2.)  Section seven of this Act shall come into operation on the day on which this Act receives the Royal Assent.


 

Definitions.

3.  Section four of the Principal Act is amended by omitting from sub-section (1.) the definition of “the charge” and inserting in its stead the following definition:—

“ ‘the charge’ means the contributory charge imposed by the Wool (Contributory Charge) Act (No. 1) 1950, or by the Wool (Contributory Charge) Act (No. 2) 1950, or the charges imposed by both those Acts, as the context requires;”.

Application of Act.

4.  Section ten of the Principal Act is amended by omitting sub-section (1.) and inserting in its stead the following sub-section:—

“(1.)    The provisions of this Act shall apply to and in relation to the assessment and collection of the charges imposed by the Wool (Contributory Charge) Act (No. 1) 1950 and the Wool (Contributory Charge) Act (No. 2) 1950.”.

5.  Section twelve of the Principal Act is repealed and the following section inserted in its stead:—

Person liable.

“12.   Subject to the next succeeding section, the charge shall be paid—

(a) in the case of wool sold by a broker at auction or otherwise—by the person on whose behalf the wool is sold;

(b) in the case of wool purchased by a manufacturer—by the person from whom the manufacturer purchased the wool;

(c) in the case of wool subjected by a manufacturer (whether or not he is the producer or owner of the wool) to a process of manufacture—by the owner of the wool at the time of the processing; and

(d) in the case of wool exported from Australia—by the exporter of the wool.”.

Suspension of wool tax.

6.  Section fourteen of the Principal Act is amended by omitting from sub-section (1.) the words “Regulations prescribing a percentage of the charge are in operation under the Wool (Contributory Charge) Act 1945” and inserting in their stead the words “the charge is in operation”.

Repeal.

7.—(1.)   The Wool (Contributory Charge) Act 1945 is repealed.

(2.)  Any amount paid as charge under the Act repealed by this section shall, for all purposes, be deemed to have been paid as charge under the Wool (Contributory Charge) Act (No. 1) 1950 or the Wool (Contributory Charge) Act (No. 2) 1950, as the case requires.

(3.)  All things done or suffered, or purporting to have been done or suffered, before the commencement of this section under or for the purposes of any provision of the Principal Act or of the Act repealed by this section shall be deemed to have been done or suffered under and for the purposes of the corresponding provision of the Principal Act as amended by this Act or of the Wool (Contributory Charge) Act (No. 1) 1950 or the Wool (Contributory Charge) Act (No. 2) 1950, as the case requires.