{"id":"C1978L00231","name":"Australian Overseas Projects Corporation (Liability to Taxation) Regulations","slug":"australian-overseas-projects-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"231 of 1978","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25264,"registerId":"commonwealth-C1978L00231-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Overseas Projects Corporation (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1978 No. 231\n\nREGULATIONS UNDER THE AUSTRALIAN OVERSEAS PROJECTS CORPORATION ACT 1978\\*\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 Overseas Projects Corporation Act 1978.\n\nDated this sixteenth day of November 1978.\n\nZELMAN COWEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJ. D. ANTHONY\n\nMinister of State for Trade and Resources\n\nAUSTRALIAN OVERSEAS PROJECTS CORPORATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation\n\n1\\. These Regulations may be cited as the Australian Overseas Projects Corporation (Liability to Taxation) Regulations.\n\nLiability to pay-roll tax\n\n2. Sub-section 45 (2) of the Australian Overseas Projects Corporation Act 1978 does not apply in relation to taxation under each of the following laws:\n\n(a) the Pay-roll Tax Act, 1971 of the State of New South Wales as amended and in force from time to time;\n\n(b) the Pay-roll Tax Act 1971 of the State of Victoria as amended and in force from time to time;\n\n(c) the Pay-roll Tax Act 1971 of the State of Queensland as amended and in force from time to time;\n\n\\* Notified in the Commonwealth of Australia Gazette on 23 November 1978.\n\n  \n\n(d) the Pay-roll Tax Act, 1971 of the State of South Australia as amended and in force from time to time;\n\n(e) the Pay-roll Tax Act, 1971 of the State of Western Australia as amended and in force from time to time;\n\n(f) the Pay-roll Tax Act 1971 of the State of Tasmania as amended and in force from time to time;\n\n(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory or that Ordinance as amended and in force from time to time.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1681},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"These regulations perform their original limited function: carving out payroll tax from the Corporation's broader tax exemption. The scope remains narrow and targeted, applying only to the specific tax liability mentioned."},"complexity_factors":["Only two operative provisions (citation and liability rule)","Requires cross-referencing to sub-section 45(2) of the parent Act to understand the exemption being modified","References to seven separate state and territory payroll tax statutes with 'as amended from time to time' clauses"],"plain_english_summary":"These regulations ensure that the Australian Overseas Projects Corporation (a government body that helped Australian companies bid for overseas infrastructure projects) remains liable for **payroll tax** despite its general tax-exempt status.\n\nUnder the parent Act, the Corporation is exempt from certain state and territory taxes (specifically section 45(2)). These regulations create a specific exception to that exemption: the Corporation must still pay payroll tax (a tax on employee wages) to every Australian state and the Northern Territory.\n\n**Key points:**\n* The Corporation must pay payroll tax under the laws of New South Wales, Victoria, Queensland, South Australia, Western Australia, Tasmania, and the Northern Territory\n* This applies to current and future versions of those state and territory payroll tax laws\n* The Corporation keeps its exemption from other state taxes not listed here"}},"importantCases":[],"_links":{"self":"/api/acts/australian-overseas-projects-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-overseas-projects-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-overseas-projects-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-overseas-projects-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-overseas-projects-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-overseas-projects-corporation-liability-to-taxation-regulations/documents"}}