{"id":"C1976L00174","name":"Australian Apple and Pear Corporation (Liability to Taxation) Regulations","slug":"australian-apple-and-pear-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"174 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25156,"registerId":"commonwealth-C1976L00174-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Apple and Pear Corporation (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 174\n\nREGULATIONS UNDER THE AUSTRALIAN APPLE AND PEAR CORPORATION ACT 1973.\\*\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Australian Apple and Pear Corporation Act 1973.\n\nDated this nineteenth day of August, 1976.\n\nJOHN R. KERR\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nIAN SINCLAIR\n\nMinister of State for Primary Industry.\n\n\\_\\_\\_\\_\\_\\_\n\nAUSTRALIAN APPLE AND PEAR CORPORATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation.\n\n1\\. These Regulations may be cited as the Australian Apple and Pear Corporation (Liability to Taxation) Regulations.\n\nLiability to State and Territory pay-roll tax.\n\n2\\. Sub-section 36 (1) of the Australian Apple and Pear Corporation Act 1973 does not apply in relation to taxation under—\n\n(a) the Pay-roll Tax (Territories) Act 1971; or\n\n(b) any of the following laws or under any of those laws as amended and in force from time to time:—\n\n(i) Pay-roll Tax Act, 1971 of the State of New South Wales;\n\n(ii) Pay-roll Tax Act 1971 of the State of Victoria;\n\n(iii) Pay-roll Tax Act 1971 of the State of Queensland;\n\n(iv) Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(v) Pay-roll Tax Act, 1971 of the State of Western Australia;\n\n(vi) Pay-roll Tax Act 1971 of the State of Tasmania.\n\n\\* Notified in the Australian Government Gazette on 25 August 1976.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1284},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations remain strictly limited to their original purpose of specifying the Australian Apple and Pear Corporation's liability for payroll tax. The scope matches exactly what the title suggests—addressing taxation liability for a specific statutory authority without expansion into broader matters."},"complexity_factors":["Only 2 regulations in total","Single operative provision (regulation 2)","No defined terms or interpretation section","Simple legislative mechanism (exception to an exemption)","No conditional logic or nested exceptions"],"plain_english_summary":"These regulations remove the Commonwealth tax immunity for the Australian Apple and Pear Corporation so it must pay payroll tax to state and territory governments under the relevant federal and state payroll tax laws. It means the Corporation — no longer exempt for this tax — contributes to state and territory revenues like private employers, reallocating revenue that would otherwise be foregone under the prior Commonwealth exemption."}},"importantCases":[],"_links":{"self":"/api/acts/australian-apple-and-pear-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-apple-and-pear-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-apple-and-pear-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-apple-and-pear-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-apple-and-pear-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-apple-and-pear-corporation-liability-to-taxation-regulations/documents"}}