{"id":"C1970L00097","name":"Wool Tax (No. 3) Regulations","slug":"c1970l00097","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"97 of 1970","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":380804,"registerId":"commonwealth-C1970L00097-current","compilationNumber":null,"startDate":"2026-04-09","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 3) Regulations","content":"STATUTORY RULES\n\n1970 No.\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 3) 1964.\\*\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Wool Tax Act (No. 3) 1964.\n\nDated this twenty-ninth day of July, 1970.\n\nPaul Hasluck\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nSgd. Leslie Bury\n\nTreasurer.\n\nWOOL TAX (No. 3) REGULATIONS.\n\nCitation.\n\n1. These Regulations may be cited as the Wool Tax (No. 3) Regulations.\n\nRepeal.\n\n2\\. The Wool Tax (No. 3) Regulations (being Statutory Rules 1964, No. 68) are repealed,\n\nPrescribed rate of tax.\n\n3. For the purposes of paragraph (b) of section 5 of the Wool Tax Act (No. 3) 1964, the rate of the tax in respect of the period commencing on the first day of August, 1970, and ending on the thirtieth day of June, 1973, is one per centum of the sale value of the wool.\n\n\\* Notified in the Commonwealth Gazette on 1970.\n\nPrinted by Authority by the Government Printer of the Commonwealth of Australia\n\n16783/70—Price 5c 10/6.7.1970","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1329},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations perform exactly the function authorized by the parent Act: prescribing the specific rate of wool tax for a designated period. There is no expansion beyond the original legislative intent."},"complexity_factors":["Only 3 short operative provisions","No defined terms or interpretation section","Simple mathematical formula (1% of sale value)","No exceptions, conditions, or nested logic","No cross-references to other legislation beyond the parent Act"],"plain_english_summary":"**What these regulations do**\n\nThese regulations set the rate of tax that applies to wool sales in Australia. Specifically, they fix the tax at **1% of the sale value** of wool.\n\n**Who is affected**\n\nThese rules apply to anyone selling wool who is required to pay tax under the *Wool Tax Act (No. 3) 1964* — typically wool growers and dealers.\n\n**When it applies**\n\nThe 1% rate applies to wool sold between **1 August 1970 and 30 June 1973**.\n\n**Key changes**\n\nThese regulations replace the earlier 1964 regulations and set the specific percentage rate for this three-year period. The tax is calculated as one dollar for every one hundred dollars of wool value."}},"importantCases":[],"_links":{"self":"/api/acts/c1970l00097","history":"/api/acts/c1970l00097/history","analysis":"/api/acts/c1970l00097/analysis","conflicts":"/api/acts/c1970l00097/conflicts","importantCases":"/api/acts/c1970l00097/important-cases","documents":"/api/acts/c1970l00097/documents"}}