{"id":"C1976L00177","name":"Australian Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations","slug":"australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"177 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25159,"registerId":"commonwealth-C1976L00177-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 177\n\nREGULATIONS UNDER THE WOOL INDUSTRY ACT 1972.\\*\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 Wool Industry Act 1972.\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 WOOL CORPORATION AND AUSTRALIAN WOOL TESTING AUTHORITY (LIABILITY TO TAXATION) REGULATIONS\n\nCitation.\n\n1\\. These Regulations may be cited as the Australian Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations.\n\nLiability to State pay-roll tax.\n\n2\\. Sub-section 87 (1a) of the Wool Industry Act 1972 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":2391},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose of determining the liability of the two specified wool industry bodies to state pay-roll taxation. No expansion beyond this narrow scope is evident."},"complexity_factors":["Only 2 regulations total (citation and single operative provision)","No definitions section or interpretation provisions","Single straightforward exclusionary provision without conditional logic","Simple enumeration of 6 state statutes"],"plain_english_summary":"These regulations ensure that two specific government wool industry bodies—the **Australian Wool Corporation** and the **Australian Wool Testing Authority**—must pay **state pay-roll tax** (a tax on wages paid to employees).\n\nNormally, section 87(1a) of the Wool Industry Act 1972 would exempt these bodies from certain taxation. However, these regulations specifically state that such exemptions **do not apply** to the pay-roll tax laws of New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania.\n\n**What this means:**\n- These statutory authorities are treated like regular employers for state payroll tax purposes\n- They must pay tax on their wage bills to the relevant state governments\n- This prevents them from claiming tax-exempt status for state payroll taxes\n\n**Who is affected:**\n- The Australian Wool Corporation and Australian Wool Testing Authority\n- State revenue offices responsible for collecting payroll tax"}},"importantCases":[],"_links":{"self":"/api/acts/australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations","history":"/api/acts/australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations/history","analysis":"/api/acts/australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations/important-cases","documents":"/api/acts/australian-wool-corporation-and-australian-wool-testing-authority-liability-to-taxation-regulations/documents"}}