{"id":"C2004L03916","name":"Australian National University (Liability to Taxation) Regulations","slug":"australian-national-university-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"143 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":27034,"registerId":"commonwealth-C2004L03916-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian National University (Liability to Taxation) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 143\n\nREGULATIONS UNDER THE AUSTRALIAN NATIONAL  \nUNIVERSITY ACT 19461\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 University Act 1946.\n\n> Dated this sixth day of June 1980.\n\nZELMAN COWEN\n\nGovernor-General\n\n> By His Excellency’s Command,\n\nWAL. FIFE\n\nMinister of State for Education\n\nAUSTRALIAN NATIONAL UNIVERSITY (LIABILITY TO TAXATION) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Australian National University (Liability to Taxation) Regulations.\n\nLiability to pay-roll tax\n\n2. Sub-section 31D (1) of the Australian National University Act 1946 does not apply in relation to taxation under each of the following laws:\n\n(a) the Pay-roll Tax (Territories) Assessment Act 1971;\n\n(b) the Pay-roll Tax Ordinance 1978 of the Northern Territory as amended and in force from time to time.\n\n> Note: NOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 12 June 1980.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2320},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations maintain their original narrow focus on removing ANU's exemption from specific territory pay-roll tax statutes, showing no expansion beyond this specific taxation liability."},"complexity_factors":["Only 2 operative sections (Citation and Liability)","No defined terms or interpretation section","Single straightforward provision removing an exemption","Only 2 external statutory references with no conditional logic"],"plain_english_summary":"These regulations ensure the **Australian National University (ANU) pays pay-roll tax** on its employees' wages, despite having a general tax exemption under its governing Act.\n\nUnder the *Australian National University Act 1946*, the university is broadly exempt from taxation. However, these rules carve out a specific exception so that exemption **does not apply** to two pay-roll tax laws:\n\n*   The **Pay-roll Tax (Territories) Assessment Act 1971** (Commonwealth law covering Australian territories); and\n*   The **Pay-roll Tax Ordinance 1978** (Northern Territory law).\n\n**Why this matters:** Without these regulations, ANU would not have to pay pay-roll tax, giving it a financial advantage over other employers. This ensures the university contributes to public revenue like other large employers operating in the ACT and Northern Territory."}},"importantCases":[],"_links":{"self":"/api/acts/australian-national-university-liability-to-taxation-regulations","history":"/api/acts/australian-national-university-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-national-university-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-national-university-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-national-university-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-national-university-liability-to-taxation-regulations/documents"}}