{"id":"C1970L00098","name":"Wool Tax (No 4) Regulations","slug":"c1970l00098","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"98 of 1970","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":380806,"registerId":"commonwealth-C1970L00098-current","compilationNumber":null,"startDate":"2026-04-09","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No 4) Regulations","content":"STATUTORY RULES\n\n1970 No.\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 4) 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. 4) 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. 4) REGULATIONS.\n\nCitation.\n\n1. These Regulations may be cited as the Wool Tax (No. 4) Regulations.\n\nRepeal.\n\n2\\. The Wool Tax (No. 4) Regulations (being Statutory Rules 1964, No. 69) are repealed.\n\nPrescribed rate of tax.\n\n3. For the purposes of paragraph (b) of section 5 of the Wool Tax Act (No. 4) 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\n16784/70—Price 5c 10/6.7.1970","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1339},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations exercise the specific power in section 5(b) of the Wool Tax Act (No. 4) 1964 to prescribe the tax rate for a particular period, remaining entirely within the authorized scope of the parent legislation."},"complexity_factors":["Only 3 operative provisions total","No defined terms or interpretation section","Single straightforward calculation (1% of sale value)","No conditional logic, exceptions, or nested provisions","Limited temporal application (fixed start and end dates)"],"plain_english_summary":"These regulations set a **1% tax on the sale value of wool** in Australia.\n\n**What this does:**\n- Replaces the previous 1964 regulations\n- Fixes the tax rate at **1% of the sale value** of wool sold\n- Applies to wool sold between **1 August 1970 and 30 June 1973**\n\n**Who it affects:**\n- Wool producers and sellers subject to the Wool Tax Act (No. 4) 1964\n\n**Why it matters:**\nThis determines the tax liability for wool growers during this three-year period. The regulations operate under the parent Act (which authorizes the tax) by prescribing the specific percentage rate for this fixed timeframe."}},"importantCases":[],"_links":{"self":"/api/acts/c1970l00098","history":"/api/acts/c1970l00098/history","analysis":"/api/acts/c1970l00098/analysis","conflicts":"/api/acts/c1970l00098/conflicts","importantCases":"/api/acts/c1970l00098/important-cases","documents":"/api/acts/c1970l00098/documents"}}