{"id":"C2004L03889","name":"Australian Dried Fruits Corporation (Liability to Taxation) Regulations","slug":"australian-dried-fruits-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"177 of 1979","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":27017,"registerId":"commonwealth-C2004L03889-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Dried Fruits Corporation (Liability to Taxation) Regulations","content":"Statutory Rules\n\n1979 No. 177\n\nREGULATIONS UNDER THE AUSTRALIAN DRIED FRUITS CORPORATION ACT 19781\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 Dried Fruits Corporation Act 1978.\n\nDated this twenty-eighth day of August 1979.\n\nZELMAN COWEN\n\nGovernor-General\n\nBy his Excellency’s Command,\n\nIAN SINCLAIR\n\nMinister of State for Primary Industry\n\n––––––––––\n\nAUSTRALIAN DRIED FRUITS CORPORATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation\n\n1\\. These Regulations may be cited as the Australian Dried Fruits Corporation (Liability to Taxation) Regulations.\n\nCommencement\n\n2\\. These Regulations shall be deemed to have game into operation on 1 January 1979.\n\nLiability to pay-roll tax\n\n3. Sub-section 33 (2) of the Australian Dried Fruits Corporation Act 1978 does not apply in relation to taxation under each of the following laws:\n\n(a) the Pay-roll Tax Act, 1971 of the State of New South Wales as amended and in force from time to time;\n\n(b) the Pay-roll Tax Act 1971 of the State of Victoria as amended and in force from time to time\n\n(c) the Pay-roll Tax Act 1971 of the State of Queensland as amended and in force from to time;\n\n(d) the Pay-roll Tax Act, 1971 of the State of South Australia as amended and in force from time to time;\n\n(e) the Pay-roll Tax Act, 1971 of the State of Western Australia as amended and in force from time to time;\n\n  \n\n(f) the Pay-roll Tax Act 1971 of the State of Tasmania as amended and in force from time to time;\n\n(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory or that Ordinance as amended and in force from time to time.\n\nNOTE\n\n1\\. Notified in the Commonwealth of Australia Gazette on 4 September 1979.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1518},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations maintain their original narrow purpose of subjecting the Australian Dried Fruits Corporation to state payroll tax liabilities. No expansion beyond the initial taxation liability scope."},"complexity_factors":["Only 3 short sections total (citation, commencement date, and one substantive provision)","Single operative mechanism: a simple exclusion of the tax exemption in section 33(2) of the parent Act","No interpretation section or defined terms","Straightforward list of 7 state and territory statutes without conditional logic or exceptions","No procedural requirements or compliance mechanisms — purely declarative"],"plain_english_summary":"These regulations remove the Corporation’s implicit federal tax immunity for payroll tax, requiring the Australian Dried Fruits Corporation to pay state and territory payroll taxes where it employs staff.  \n\nIt affects the Corporation and state/territory revenue offices and matters because it ensures the federal body contributes to local revenue like other employers, preventing a tax-driven competitive advantage."}},"importantCases":[],"_links":{"self":"/api/acts/australian-dried-fruits-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-dried-fruits-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-dried-fruits-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-dried-fruits-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-dried-fruits-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-dried-fruits-corporation-liability-to-taxation-regulations/documents"}}