{"id":"C1974L00109","name":"Wool Tax (No. 4) Regulations","slug":"c1974l00109","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"109 of 1974","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":380885,"registerId":"commonwealth-C1974L00109-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 4)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\n1974 No. 109\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-first day of June, 1974.\n\nPAUL HASLUCK\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nFRANK CREAN\n\nTreasurer.\n\n\\_\\_\\_\\_\\_\\_\\_\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 1 July 1974.\n\nRepeal.\n\n3\\. The Wool Tax (No. 4) Regulations (being Statutory Rules 1973, No. 126) are repealed.\n\nPrescribed rate of tax.\n\n4.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 2.75 per centum of the sale value of the wool.\n\n\\* Notified in the Australian Government Gazette on 24 June 1974.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1244},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains strictly limited to its original purpose of prescribing the tax rate for the relevant financial year."},"complexity_factors":["Only 4 short regulations with no defined terms section","Single mathematical operation (percentage calculation) with no variables or conditional triggers","No cross-references between provisions or nested exceptions","Straightforward repeal of previous instrument without transitional arrangements"],"plain_english_summary":"These regulations fix the amount of tax payable on wool sales for the 1974 financial year.\n\n**What it does**\n- Sets the wool tax at **2.75% of the sale value** of the wool.\n- Replaces the previous year's regulations (from 1973).\n- Takes effect on 1 July 1974.\n\n**Who it affects**\n- Wool growers and anyone selling wool in Australia.\n- Wool brokers who collect the tax on behalf of the government.\n\n**Why it matters**\nThis rate determines how much money is collected from the wool industry. The revenue typically funds industry research, marketing, or promotion activities (depending on the specific Wool Tax Act being referenced)."}},"importantCases":[],"_links":{"self":"/api/acts/c1974l00109","history":"/api/acts/c1974l00109/history","analysis":"/api/acts/c1974l00109/analysis","conflicts":"/api/acts/c1974l00109/conflicts","importantCases":"/api/acts/c1974l00109/important-cases","documents":"/api/acts/c1974l00109/documents"}}