{"id":"C2004L06409","name":"Wool Tax (No. 1) Regulations","slug":"c2004l06409","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"168 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330936,"registerId":"commonwealth-C2004L06409-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 1) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 168\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 1) 19641\n\nWHEREAS it is provided by sub-section 6 (3) of the Wool Tax Act (No. 1) 1964 that, before making regulations under that section prescribing a rate of tax, the Governor-General shall take into consideration any recommendations with respect to that rate made to the Minister by the Wool Council of Australia:\n\nNOW THEREFORE I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and after taking into consideration the recommendations with respect to that rate of tax made to the Minister by the Wool Council of Australia, hereby make the following Regulations under the Wool Tax Act (No. 1) 1964.\n\n> Dated this eighteenth day of June 1980.\n\n> ZELMAN COWEN\n\n> Governor-General\n\n> By His Excellency’s Command,\n\nJOHN HOWARD\n\nTreasurer\n\nWOOL TAX (No. 1) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Wool Tax (No. 1) Regulations.\n\nInterpretation\n\n2. In these Regulations, “the Act” means the Wool Tax Act (No. 1) 1964.\n\nPrescribed percentage\n\n3. (1) For the purposes of paragraph 5 (1) (a) of the Act, 0.5 per cent is prescribed.\n\n(2) For the purposes of paragraph 5 (1) (b) of the Act, 2.5 per cent is prescribed.\n\n> Note: NOTE\n\n> Note: 1 Notified in the Commonwealth of Australia Gazette on 25 June 1980.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1410},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation performs exactly the narrow function authorized by section 6 of the enabling Act—prescribing specific percentage rates for wool tax after considering industry recommendations. There is no mission creep or expansion beyond the original legislative intent."},"complexity_factors":["Only 3 sections total","Single defined term ('the Act') in the interpretation section","No conditional provisions, exceptions, or qualifications","Straightforward numerical prescriptions without formulas","No cross-references beyond citations to the parent Act"],"plain_english_summary":"This regulation sets the specific tax rates that apply to wool under the Wool Tax Act (No. 1) 1964.\n\n**What it does:**\n- Fixes the tax rate at **0.5%** for wool covered by paragraph 5(1)(a) of the Act\n- Fixes the tax rate at **2.5%** for wool covered by paragraph 5(1)(b) of the Act\n\n**Who it affects:**\n- Wool growers and dealers who must pay the wool tax\n- The revenue raised funded industry research and marketing services for wool producers\n\n**Why it matters:**\nThe parent Act required these specific percentages to be set by regulation rather than written directly into the law. This allowed the rates to be adjusted as needed while ensuring the Wool Council of Australia (the industry body) could recommend appropriate levels to the Minister before any change took effect."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l06409","history":"/api/acts/c2004l06409/history","analysis":"/api/acts/c2004l06409/analysis","conflicts":"/api/acts/c2004l06409/conflicts","importantCases":"/api/acts/c2004l06409/important-cases","documents":"/api/acts/c2004l06409/documents"}}