{"id":"F1997B02210","name":"Australian Industry Development Corporation (Liability to Taxation) Regulations","slug":"australian-industry-development-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"156 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29506,"registerId":"commonwealth-F1997B02210-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Industry Development Corporation (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 156\n\nREGULATIONS UNDER THE AUSTRALIAN INDUSTRY DEVELOPMENT CORPORATION ACT 1970.\\*\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 Industry Development Corporation Act 1970.\n\nDated this twenty-second day of July, 1976.\n\nJohn R. Kerr\n\nGovernor-General.\n\nBy His Excellency's Command,\n\n![Signature of Minister of State for Post and Telecommunication for and on behalf of the Treasurer](image.002.jpeg)\n\nMinister of State for Post and Telecommunications for and on behalf of the Treasurer\n\nAUSTRALIAN INDUSTRY DEVELOPMENT CORPORATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation.\n\n1. These Regulations may be cited as the Australian Industry Development Corporation (Liability to Taxation) Regulations.\n\nLiability to State pay-roll tax.\n\n2. The Corporation is subject to taxation under each of the following laws or under that law 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 26 July 1976.\n\nPrinted by Authority by the Government Printer of Australia\n\n17744/75—Recommended retail price 10c 10/21.6.1976","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1095},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose of imposing state payroll tax liability on the Australian Industry Development Corporation, with no expansion beyond the taxation matter specified in the title."},"complexity_factors":["Only 2 regulations total","No definitions, interpretation section, or specialized terminology","Simple declarative provision with no conditional logic, exceptions, or procedural steps","Limited cross-referencing (only lists specific state Acts by name)"],"plain_english_summary":"**What this does:**\n\nThese regulations make the **Australian Industry Development Corporation** (a government-owned company) liable to pay **payroll tax** (a state tax on wages paid to employees) just like private businesses.\n\n**Who it affects:**\n\n*   The Australian Industry Development Corporation (AIDC) — it must now pay payroll tax to each state.\n*   The states of New South Wales, Victoria, Queensland, South Australia, Western Australia and Tasmania — they can collect this tax from the AIDC.\n\n**Why it matters:**\n\nNormally, government bodies are exempt from state taxes. These regulations remove that exemption for the AIDC specifically for payroll tax, ensuring the government-owned corporation competes on a level playing field with private sector employers. The regulations reference the specific payroll tax laws of each state from 1971 and automatically apply any future amendments to those laws."}},"importantCases":[],"_links":{"self":"/api/acts/australian-industry-development-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-industry-development-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-industry-development-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-industry-development-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-industry-development-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-industry-development-corporation-liability-to-taxation-regulations/documents"}}