{"id":"C1976L00175","name":"Australian Dairy Corporation (Liability to Taxation) Regulations","slug":"australian-dairy-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"175 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25157,"registerId":"commonwealth-C1976L00175-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Dairy Corporation (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 175\n\nREGULATIONS UNDER THE DAIRY PRODUCE ACT 1924.\\*\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 Dairy Produce Act 1924.\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 DAIRY CORPORATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation.\n\n1\\. These Regulations may be cited as the Australian Dairy Corporation (Liability to Taxation) Regulations.\n\nLiability to State pay-roll tax.\n\n2\\. Sub-section 25c (2) of the Dairy Produce Act 1924 does not apply in relation to taxation under any of the following laws or under any of those laws as amended and in force from time to time:—\n\n(a) Pay-roll Tax Act, 1971 of the State of New South Wales;\n\n(b) Pay-roll Tax Act 1971 of the State of Victoria;\n\n(c) Pay-roll Tax Act 1971 of the State of Queensland;\n\n(d) Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(e) Pay-roll Tax Act, 1971 of the State of Western Australia;\n\n(f) 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":2075},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on the specific technical question of the Australian Dairy Corporation's liability to state pay-roll taxes, consistent with the enabling authority and long title."},"complexity_factors":["Single operative provision with cross-reference to primary legislation (Dairy Produce Act 1924, s 25C(2)) required to understand full legal effect","List of six separate state statutes with identical subject matter","Dynamic legislative reference ('as amended and in force from time to time') requiring tracking of future state law changes"],"plain_english_summary":"These regulations make the **Australian Dairy Corporation** (the federal government body managing Australia's dairy industry) liable for **pay-roll tax** in every state.\n\n**Pay-roll tax** is a state tax that employers pay on the wages they give to their workers.\n\nNormally, section 25C(2) of the *Dairy Produce Act 1924* gave the Corporation an exemption from certain taxes. These regulations remove that exemption specifically for state pay-roll taxes. This means:\n\n* The Corporation must pay pay-roll tax to New South Wales, Victoria, Queensland, South Australia, Western Australia and Tasmania;\n* The tax applies under each state's pay-roll tax laws (as they exist now or are amended in the future).\n\n**Why this matters**: It ensures the national dairy authority contributes to state revenues like other large employers, rather than enjoying a tax-free status on its wage bill."}},"importantCases":[],"_links":{"self":"/api/acts/australian-dairy-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-dairy-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-dairy-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-dairy-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-dairy-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-dairy-corporation-liability-to-taxation-regulations/documents"}}