{"id":"C1977L00184","name":"Australian Meat and Live-stock Corporation (Liability to Taxation) Regulations","slug":"australian-meat-and-live-stock-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"184 of 1977","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25210,"registerId":"commonwealth-C1977L00184-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Meat and Live-stock Corporation (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1977 No. 184\n\nREGULATIONS UNDER THE AUSTRALIAN MEAT AND LIVESTOCK CORPORATION ACT 1977\\*\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 Meat and Live-stock Corporation Act 1977.\n\nDated this thirteenth day of October 1977.\n\nJOHN R. KERR\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nIAN SINCLAIR\n\nMinister of State for Primary Industry\n\nAUSTRALIAN MEAT AND LIVE-STOCK CORPORATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Australian Meat and Livestock Corporation (Liability to Taxation) Regulations.\n\nCommencement\n\n2. These Regulations shall come into operation on the commencing date.\n\nLiability to State pay-roll tax\n\n3. For the purposes of sub-section 40 (3) of the Australian Meat and Live-stock Corporation Act 1977, each of the following laws is a specified law:\n\n(a) the Pay-roll Tax Act, 1971 of the State of New South Wales or that Act as amended and in force from time to time;\n\n(b) the Pay-roll Tax Act 1971 of the State of Victoria or that Act as amended and in force from time to time;\n\n(c) the Pay-roll Tax Act 1971 of the State of Queensland or that Act as amended and in force from time to time;\n\n\\* Notified in the Commonwealth of Australia Gazette on 19 October 1977.\n\n  \n\n(d) the Pay-roll Tax Act, 1971 of the State of South Australia or that Act as amended and in force from time to time;\n\n(e) the Pay-roll Tax Act, 1971 of the State of Western Australia or that Act as amended and in force from time to time;\n\n(f) the Pay-roll Tax Act 1971 of the State of Tasmania or that Act as amended and in force from time to time.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2175},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain strictly limited to their original purpose of specifying which state pay-roll tax laws apply to the Corporation, as authorized by the parent Act."},"complexity_factors":["Cross-reference to parent Act section 40(3)","Incorporation of six separate state statutes by reference","Dynamic amendment clauses ('as amended and in force from time to time')"],"plain_english_summary":"These regulations make the **Australian Meat and Live-stock Corporation** pay state payroll taxes.\n\n**What it does**\n- Lists the payroll tax laws of all six Australian states (New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania)\n- By naming these specific laws, the regulations make the Corporation liable to pay payroll tax to each state on the wages it pays employees\n\n**Who it affects**\n- The Australian Meat and Live-stock Corporation (a federal statutory authority)\n- The six states, which receive the tax revenue\n\n**Why it matters**\nFederal government bodies are usually exempt from state taxes. These regulations specifically remove that exemption for payroll tax, ensuring the Corporation pays tax like any other employer. This creates a fairer tax system and provides revenue to the states."}},"importantCases":[],"_links":{"self":"/api/acts/australian-meat-and-live-stock-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-meat-and-live-stock-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-meat-and-live-stock-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-meat-and-live-stock-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-meat-and-live-stock-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-meat-and-live-stock-corporation-liability-to-taxation-regulations/documents"}}