Federal Register of Legislation - Australian Government

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Wool Tax Assessment Act 1957

Authoritative Version
  • - C1957A00025
  • No longer in force
Act No. 25 of 1957 as made
An Act to amend the Wool Tax Assessment Act 1936-1953, and for other purposes.
Date of Assent 30 May 1957
Date of repeal 26 May 1964
Repealed by Wool Tax Legislation Repeal Act 1964

WOOL TAX ASSESSMENT.

 

No. 25 of 1957.

An Act to amend the Wool Tax Assessment Act 1936-1953, and for other purposes.

[Assented to 30th May, 1957.]

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

Short title and citation.

1.—(1.)   This Act may be cited as the Wool Tax Assessment Act 1957.

(2.)  The Wool Tax Assessment Act 1936–1953 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 Tax Assessment Act 1936–1957.

Commencement.

2.—(1.)   Subject to the next succeeding sub-section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2.)   Section three of this Act shall come into operation on the first day of July, One thousand nine hundred and fifty-seven.

Repeal.

3.    The Wool Tax Act (No. 1) 1952 and the Wool Tax Act (No. 2) 1952 are repealed.


 

Saving.

4.    Notwithstanding the amendments made to the Principal Act by this Act, the Principal Act, and any regulations in force under it immediately before the day on which this Act receives the Royal Assent, continue to apply, on and after that day, for all purposes in connexion with tax imposed by the Wool Tax Act (No. 1) 1952 or by the Wool Tax Act (No. 2) 1952.

Interpretation.

5.    Section three of the Principal Act is amended by omitting from sub-section (1.) the definitions of “tax” and “the Board” and inserting in their stead the following definition:—

“‘tax’ means tax imposed by the Wool Tax Act (No. 1) 1957 or by the Wool Tax Act (No. 2) 1957;”.

Officers to observe secrecy.

6.    Section nine of the Principal Act is amended by omitting from sub-section (4.) the words “Commerce and Agriculture” and inserting in their stead the words “Primary Industry”.

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    Section ten of the Principal Act is repealed and the following section inserted in its stead:—

Wool tax.

“10.  This Act applies to and in relation to the assessment and collection of tax imposed by the Wool Tax Act (No. 1) 1957 and the Wool Tax Act (No. 2) 1957.”.