{"id":"C1970L00099","name":"Wool Tax (No. 5) Regulations","slug":"c1970l00099","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"99 of 1970","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":380807,"registerId":"commonwealth-C1970L00099-current","compilationNumber":null,"startDate":"2026-04-09","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 5) Regulations","content":"STATUTORY RULES\n\n1970 No. 99\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 5) 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. 5) 1964.\n\nDated this twenty-ninth 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. 5) REGULATIONS.\n\nCitation.\n\n1. These Regulations may be cited as the Wool Tax (No. 5) Regulations.\n\nRepeal.\n\n2\\. The Wool Tax (No. 5) Regulations (being Statutory Rules 1964, No. 70) are repealed.\n\nPrescribed rate of tax.\n\n3. For the purposes of paragraph (b) of section 5 of the Wool Tax Act (No. 5) 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\n16785/70—Price 5c 10/6.7.1970","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1390},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations perform exactly the function intended by the Wool Tax Act (No. 5) 1964: prescribing the specific rate of tax for a limited period. The repeal and replacement of the 1964 regulations represents a standard temporal update rather than scope creep."},"complexity_factors":["Only 3 operative provisions total","Single mathematical calculation (1% of sale value) with no formulas or variables","Fixed time period with clear start and end dates","No defined terms, interpretation section, or legal jargon","No conditional logic, exceptions, or cross-references to other legislative instruments"],"plain_english_summary":"This regulation sets the **rate of tax on wool sales** in Australia for a specific three-year period.\n\n**What it does:**\n* Sets the wool tax at **1%** of the sale value (meaning if you sell wool for $100, you pay $1 in tax).\n* Applies from **1 August 1970 to 30 June 1973**.\n* Replaces the previous 1964 regulations that set earlier rates.\n\n**Who it affects:**\n* Wool growers and anyone selling wool in Australia during this period.\n\n**Why it matters:**\nThis determines exactly how much money wool sellers must pay to the government. Because the parent Act (the Wool Tax Act) requires regulations to set the specific rate, this instrument makes the tax legally enforceable. After June 1973, new regulations would be needed to continue or change the tax rate."}},"importantCases":[],"_links":{"self":"/api/acts/c1970l00099","history":"/api/acts/c1970l00099/history","analysis":"/api/acts/c1970l00099/analysis","conflicts":"/api/acts/c1970l00099/conflicts","importantCases":"/api/acts/c1970l00099/important-cases","documents":"/api/acts/c1970l00099/documents"}}