{"id":"C1975L00161","name":"Wool Tax (No. 5) Regulations","slug":"c1975l00161","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"161 of 1975","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":380907,"registerId":"commonwealth-C1975L00161-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 5)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":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\nStatutory Rules\n\n1975 No. 161\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 5) 1964-1975.*\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. 5) 1964-1975.\n\nDated this eighteenth day of August, 1975.\n\nJOHN R. KERR\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nW. G. HAYDEN\n\nTreasurer.\n\n_______\n\nREPEAL OF THE WOOL TAX (No. 5) REGULATIONS\n\nCommencement.\n\n1. These Regulations shall come into operation on 19 August 1975.\n\nRepeal.\n\n2. The Wool Tax (No. 5) Regulations (being Statutory Rules 1974, No. 110) are repealed.\n\n \n\nNotified in the Australian Government Gazette on 19 August 1975.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1271},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument performs a straightforward repeal of superseded regulations without expanding the scope of the Wool Tax Act (No. 5). It maintains the existing regulatory framework for wool taxation."},"complexity_factors":["Only 2 operative provisions (commencement and repeal)","No substantive legal rules, definitions, or conditions","No cross-references to other legislation except the enabling Act","No exceptions, conditional logic, or procedural requirements"],"plain_english_summary":"These regulations are a **technical housekeeping measure** for Australia's wool tax system. They do exactly two things:\n\n* **Set the start date**: The regulations take effect on 19 August 1975.\n* **Cancel the old rules**: They officially end (repeal) the previous Wool Tax (No. 5) Regulations from 1974.\n\nThis ensures that wool producers and tax officials use the current regulatory framework rather than outdated rules. It contains no substantive tax rules or new obligations—it simply clears away the old version to make way for updated regulations."}},"importantCases":[],"_links":{"self":"/api/acts/c1975l00161","history":"/api/acts/c1975l00161/history","analysis":"/api/acts/c1975l00161/analysis","conflicts":"/api/acts/c1975l00161/conflicts","importantCases":"/api/acts/c1975l00161/important-cases","documents":"/api/acts/c1975l00161/documents"}}