{"id":"F1997B01701","name":"Australian Wine and Brandy Corporation (Liability to Taxation) Regulations","slug":"australian-wine-and-brandy-corporation-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"155 of 1981","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29311,"registerId":"commonwealth-F1997B01701-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Wine and Brandy Corporation (Liability to Taxation) Regulations","content":"![](image.001.png)\n\nStatutory Rules 1981 No. 1551\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nAustralian Wine and Brandy Corporation  \n(Liability to Taxation) Regulations\n\nI,. THE ADMINISTRTOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and in pursuance of section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Australian Wine and Brandy Corporation Act 1980.\n\nDated 17 June 1981.\n\nSTANLEY BURBURY\n\nAdministrator\n\nBy His Excellency’s Command,\n\nPETER NIXON\n\nMinister of State for Primary Industry\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Australian Wine and Brandy Corporation (Liability to Taxation) Regulations.\n\nLiability to pay-roll tax\n\n2. Sub-section 39 (2) of the Australian Wine and Brandy Corporation Act 1980 does not apply in relation to taxation under any of the following laws as amended and in force from time to time:\n\n(a) the Pay-roll Tax Act, 1971 of the State of New South Wales;\n\n(b) the Pay-roll Tax Act 1971 of the State of Victoria;\n\n(c) the Pay-roll Tax Act 1971 of the State of Queensland;\n\n(d) the Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(e) the Pay-roll Tax Act 1971 of the State of Western Australia;\n\n(f) the Pay-roll Tax Act 1971 of the State of Tasmania;\n\n(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory.\n\n> Note: NOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 23 June 1981.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":916},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: clarifying the payroll tax liability of the Australian Wine and Brandy Corporation by disapplying a specific tax exemption in the parent Act."},"complexity_factors":["Only 2 operative provisions (citation and substantive rule)","No defined terms section","Single, straightforward operation (disapplying an exemption)","Simple cross-reference to parent Act section 39(2) and standard state tax legislation"],"plain_english_summary":"**What this does:** These regulations ensure the Australian Wine and Brandy Corporation (a federal government body that used to oversee the wine industry) must pay **payroll tax** to the states and territories.\n\n**How it works:**\n- Normally, section 39(2) of the *Australian Wine and Brandy Corporation Act 1980* gave the Corporation an exemption from state and territory taxes.\n- These regulations carve out an exception to that exemption: the Corporation **cannot** use that exemption to avoid payroll tax.\n- Specifically, 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\n**Why it matters:** Commonwealth government bodies are often immune from state taxes, but these regulations deliberately removed that protection for payroll tax purposes. This means the wine regulator had to pay payroll tax to the states just like any private business employer."}},"importantCases":[],"_links":{"self":"/api/acts/australian-wine-and-brandy-corporation-liability-to-taxation-regulations","history":"/api/acts/australian-wine-and-brandy-corporation-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-wine-and-brandy-corporation-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-wine-and-brandy-corporation-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-wine-and-brandy-corporation-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-wine-and-brandy-corporation-liability-to-taxation-regulations/documents"}}