{"id":"C2004L01764","name":"Australian National Railways (Liability to Taxation) Regulations","slug":"australian-national-railways-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"398 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25494,"registerId":"commonwealth-C2004L01764-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian National Railways (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules 1982 No. 3981\n\nAustralian National Railways (Liability to Taxation) Regulations\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 National Railways Act 1917.\n\nDated 20 December 1982.\n\nN. M. STEPHEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\n![Signature of Minister of State for Aviation for and on behalf of Minister of State for Transport and Construction](image.002.jpeg)\n\nMinister of State for Aviation for and on behalf of Minister of State for Transport and Construction\n\nCitation\n\n1. These Regulations may be cited as the Australian National Railways (Liability to Taxation) Regulations.\n\nSpecified laws\n\n2. For the purposes of sub-section (2) of section 57H of the Australian National Railways Act 1917, sub-section (1) of that section does not apply in relation to the laws specified in the Schedule.\n\nApplication\n\n3. Regulation 2 applies in relation to goods entered for home consumption after 8 o’clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.\n\nS.R.271/82 Cat. No. —Recommended retail price 20c 13/10.12.1982\n\n  \n\nSCHEDULE Regulation 2\n\nSPECIFIED LAWS\n\n1\\. Sub-paragraphs 27.07.320, 27.10.230, 27.10.290, 27.10.430 and 27.10.490 in Part II of Schedule 1 to the Customs Tariff Act 1966.\n\n2\\. Sub-items 27.07.2 and 27.10.2 and paragraph 27.10.42 in Schedule 3 to the Customs Tariff Act 1982.\n\n3. Sub-paragraph 11 (A) (3) (b), sub-items 11 (E) and 11 (F) and paragraph 17 (B) (2) in the Schedule to the Excise Tariff Act 1921.\n\nNOTE\n\n1\\. Notified in the Commonwealth of Australia Gazette on 31 December 1982.\n\nPrinted by Authority by the Commonwealth Government Printer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1865},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: specifying which taxation laws apply to the Australian National Railways despite its general exemption. No expansion beyond the technical adjustment of tax liability for specific fuel duties."},"complexity_factors":["Short instrument with only 3 regulations plus a schedule","Requires cross-referencing four separate Acts to determine full legal effect","Technical tariff code references (e.g., 'Sub-paragraphs 27.07.320') require specialized customs knowledge to interpret","Specific temporal trigger requiring precise time zone awareness (8:00pm ACT standard time on specific date)"],"plain_english_summary":"These regulations remove the Australian National Railways Commission’s tax exemption for specified petroleum and fuel imports, requiring it to pay certain customs and excise duties that otherwise apply. \n\nAffecting the Commission and the Customs/Excise authorities, the measure prevents a fuel-tax advantage for the government-owned railway and preserves revenue; it applies to goods entered for home consumption after 8:00 pm ACT on 17 August 1982."}},"importantCases":[],"_links":{"self":"/api/acts/australian-national-railways-liability-to-taxation-regulations","history":"/api/acts/australian-national-railways-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-national-railways-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-national-railways-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-national-railways-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-national-railways-liability-to-taxation-regulations/documents"}}