{"id":"C2004L00269","name":"Australian Pork Corporation Regulations","slug":"australian-pork-corporation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"305 of 1995","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25341,"registerId":"commonwealth-C2004L00269-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Pork Corporation Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nStatutory Rules 1995 No. 3051\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nAustralian Pork Corporation Regulations1\n\nI, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Pig Industry Act 1986.\n\nDated 19 October 1995.\n\nP. R. SINCLAIR\n\nAdministrator\n\nBy His Excellency’s Command,\n\nBOB COLLINS\n\nMinister for Primary Industries and Energy\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Australian Pork Corporation Regulations.\n\n> Note: \\[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.\\]\n\nInterpretation\n\n2. In these Regulations:\n\n“Act” means the Pig Industry Act 1986.\n\nLiability to pay-roll tax\n\n3. Subsection 31 (2) of the Act does not apply in relation to taxation under any of the following laws:\n\n(a) Pay-roll Tax Act 1971 of New South Wales;\n\n(b) Pay-roll Tax Act 1971 of Victoria;\n\n(c) Pay-roll Tax Act 1971 of Queensland;\n\n(d) Pay-roll Tax Act 1971 of South Australia;\n\n(e) Pay-roll Tax Act 1971 of Western Australia;\n\n(f) Pay-roll Tax Act 1974 of Tasmania;\n\n(g) Pay-roll Tax Act 1971 of the Northern Territory;\n\n(h) Pay-roll Tax Act 1987 of the Australian Capital Territory.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 26 October 1995.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1980},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations maintain a narrow, technical scope focused solely on clarifying the Australian Pork Corporation's liability for state and territory payroll taxes. There is no evidence of scope creep beyond this original specific taxation purpose."},"complexity_factors":["Only 3 operative sections total","Single defined term ('Act') in interpretation section","One simple negative application provision (removing an exemption for specific taxes)","References to 8 separate state and territory Pay-roll Tax Acts","No nested conditions, exceptions, or internal cross-references"],"plain_english_summary":"These regulations ensure the **Australian Pork Corporation** (the national body representing pork producers) must pay **payroll tax** to state and territory governments.\n\n**What it does**\n\nUnder the Pig Industry Act 1986, the Corporation had a general exemption from certain taxes. These regulations remove that exemption specifically for payroll taxes — meaning the Corporation must pay these taxes on its staff wages just like any other employer.\n\n**Which taxes apply**\n\nThe Corporation is liable for payroll tax under the laws of:\n*   New South Wales\n*   Victoria\n*   Queensland\n*   South Australia\n*   Western Australia\n*   Tasmania\n*   Northern Territory\n*   Australian Capital Territory\n\n**Why it matters**\n\nThis ensures the pork industry body contributes to state and territory revenue systems on the same basis as other businesses employing staff, rather than operating as a tax-exempt entity for payroll purposes."}},"importantCases":[],"_links":{"self":"/api/acts/australian-pork-corporation-regulations","history":"/api/acts/australian-pork-corporation-regulations/history","analysis":"/api/acts/australian-pork-corporation-regulations/analysis","conflicts":"/api/acts/australian-pork-corporation-regulations/conflicts","importantCases":"/api/acts/australian-pork-corporation-regulations/important-cases","documents":"/api/acts/australian-pork-corporation-regulations/documents"}}