{"id":"C1976L00176","name":"Australian Wheat Board (Liability to Taxation) Regulations","slug":"australian-wheat-board-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"176 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25158,"registerId":"commonwealth-C1976L00176-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Wheat Board (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 176\n\nREGULATIONS UNDER THE WHEAT INDUSTRY STABILIZATION ACT 1974.\\*\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 Wheat Industry Stabilization Act 1974.\n\nDated this nineteenth day of August, 1976.\n\nJOHN R. KERR\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nIAN SINCLAIR\n\nMinister of State for Primary Industry.\n\n\\_\\_\\_\\_\\_\\_\n\nAUSTRALIAN WHEAT BOARD (LIABILITY TO TAXATION) REGULATIONS\n\nCitation.\n\n1\\. These Regulations may be cited as the Australian Wheat Board (Liability to Taxation) Regulations.\n\nLiability to State pay-roll tax.\n\n2. Sub-section 37 (2) of the Wheat Industry Stabilization Act 1974 does not apply in relation to taxation under any of the following laws or under any of those laws as amended and in force from time to time:—\n\n(a) Pay-roll Tax Act, 1971 of the State of New South Wales;\n\n(b) Pay-roll Tax Act 1971 of the State of Victoria;\n\n(c) Pay-roll Tax Act 1971 of the State of Queensland;\n\n(d) Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(e) Pay-roll Tax Act, 1971 of the State of Western Australia;\n\n(f) Pay-roll Tax Act 1971 of the State of Tasmania.\n\n\\* Notified in the Australian Government Gazette on 25 August 1976.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1999},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulation precisely targets its stated purpose of subjecting the Australian Wheat Board to state pay-roll taxation without expanding into other areas."},"complexity_factors":["Single operative provision with cross-reference to section 37(2) of the parent Act","References to six separate state statutes with 'as amended and in force from time to time' clauses","No defined terms or conditional logic"],"plain_english_summary":"**What this does**\n\nThis regulation makes the Australian Wheat Board liable to pay **state pay-roll taxes**.\n\n**The background**\n\nUnder the *Wheat Industry Stabilization Act 1974*, the Australian Wheat Board was exempt from certain taxes (specifically under section 37(2)). This regulation removes that exemption specifically for state pay-roll taxes.\n\n**The practical effect**\n\nThe Board must pay pay-roll tax to each of the six states according to their 1971 pay-roll tax laws (and any later versions):\n\n*   New South Wales\n*   Victoria  \n*   Queensland\n*   South Australia\n*   Western Australia\n*   Tasmania\n\n**Who is affected**\n\n*   **Australian Wheat Board**: must now pay these state taxes on its employees' wages\n*   **State governments**: receive additional revenue from the Board's pay-roll"}},"importantCases":[],"_links":{"self":"/api/acts/australian-wheat-board-liability-to-taxation-regulations","history":"/api/acts/australian-wheat-board-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-wheat-board-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-wheat-board-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-wheat-board-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-wheat-board-liability-to-taxation-regulations/documents"}}