{"id":"C1973L00126","name":"Wool Tax (No 4) Regulations","slug":"c1973l00126","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"126 of 1973","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":380850,"registerId":"commonwealth-C1973L00126-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No 4) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nStatutory Rules\n\n1973 No. 126\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 4) 1964-1973.\\*\n\nI, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Wool Tax Act (No. 4) 1964-1973.\n\nDated this twenty-seventh day of June, 1973.\n\nPAUL HASLUCK\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nFRANK CREAN\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\nCommencement.\n\n2. These Regulations shall come into operation on 1st July, 1973.\n\nRepeal.\n\n3. The Wool Tax (No. 4) Regulations (being Statutory Rules 1970, No. 98) are repealed.\n\nPrescribed rate of tax.\n\n4. For the purposes of paragraph (b) of section 5 of the Wool Tax Act (No. 4) 1964-1973 the rate of tax is two and four-tenths per centum of the sale value of the wool.\n\n\\* Notified in the Commonwealth Gazette on 29 June 1973.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1151},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations perform the specific function authorised by section 5 of the Wool Tax Act (No. 4) - prescribing the rate of tax. There is no expansion beyond this narrow technical purpose."},"complexity_factors":["Only 4 short sections with no subsections","No defined terms or interpretation section","Single operative provision setting a fixed numerical rate","No conditional logic, exceptions, or procedural requirements","Only one external reference to the parent Act"],"plain_english_summary":"These regulations set the specific rate of tax that applies when wool is sold in Australia.\n\n**What it does:**\n- Fixes the wool tax at **2.4%** of the sale value of wool\n- Replaces the previous 1970 regulations\n- Took effect on 1 July 1973\n\n**Who it affects:**\n- Wool producers, brokers, and dealers who pay tax under the Wool Tax Act (No. 4)\n- Buyers who may bear the cost indirectly\n\n**Why it matters:**\nThe parent Wool Tax Act authorises a tax on wool sales but doesn't specify the exact percentage. These regulations fill in that blank, determining the actual amount of tax payable per dollar of wool sold."}},"importantCases":[],"_links":{"self":"/api/acts/c1973l00126","history":"/api/acts/c1973l00126/history","analysis":"/api/acts/c1973l00126/analysis","conflicts":"/api/acts/c1973l00126/conflicts","importantCases":"/api/acts/c1973l00126/important-cases","documents":"/api/acts/c1973l00126/documents"}}