{"id":"C2004L01743","name":"Australian Horticultural Corporation Regulations","slug":"australian-horticultural-corporation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"8 of 1988","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25487,"registerId":"commonwealth-C2004L01743-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Horticultural Corporation Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nStatutory Rules 1988 No. 81\n\nAustralian Horticultural Corporation\n\nRegulations\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, and under section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Australian Horticultural Corporation Act 1987.\n\nDated 19 January 1988.\n\nN. M. STEPHEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJohn Kerin\n\nMinister of State for\n\nPrimary Industries and Energy\n\nCitation\n\n1. These Regulations may be cited as the Australian Horticultural Corporation Regulations.\n\nInterpretation\n\n2. In these Regulations, unless the contrary intention appears, “the Act” means the Australian Horticultural Corporation Act 1987.\n\nLiability to pay-roll tax\n\n3. For the purposes of subsection 58 (3) of the Act, subsection 58 (2) of the Act does not apply in relation to a law in the following class of laws of a State or Territory, namely, laws that relate to the imposition upon employers of a tax in respect of salaries or wages paid or payable by them or the assessment or collection of such a tax.\n\n(S.R. 5/88)—Cat. No. 16/8.1.1988\n\n  \n\nOrders\n\n4. Subject to section 122 of the Act, the Minister may make orders, not inconsistent with the Act or these Regulations, with respect to any matter for or in relation to which provision may be made by regulations under the Act.\n\nNOTE\n\n1\\. Notified in the Commonwealth of Australia Gazette on 29 January 1988.\n\nPrinted by Authority by the Commonwealth Government Printer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1564},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"These regulations reflect the original intended scope of the enabling Act, consisting of a minor technical provision regarding tax liability and a standard delegation of ministerial power. There is no evidence of scope creep beyond the original purpose."},"complexity_factors":["Only 4 regulations total, with minimal text","Single defined term ('the Act')","One substantive provision with nested statutory cross-references (subsections 58(2) and 58(3) of parent Act)","No conditional logic, exceptions, or technical schedules"],"plain_english_summary":"These regulations required the Australian Horticultural Corporation (AHC) to pay State and Territory payroll tax, removing the usual government-body exemption so the AHC was treated like private horticultural employers. \n\nThey also gave the Minister for Primary Industries power to make orders on matters otherwise handled by regulation. The change increased state revenue and aligned the AHC with private sector tax obligations."}},"importantCases":[],"_links":{"self":"/api/acts/australian-horticultural-corporation-regulations","history":"/api/acts/australian-horticultural-corporation-regulations/history","analysis":"/api/acts/australian-horticultural-corporation-regulations/analysis","conflicts":"/api/acts/australian-horticultural-corporation-regulations/conflicts","importantCases":"/api/acts/australian-horticultural-corporation-regulations/important-cases","documents":"/api/acts/australian-horticultural-corporation-regulations/documents"}}