{"id":"C2004L06410","name":"Wool Tax (No. 2) Regulations","slug":"c2004l06410","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"169 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330937,"registerId":"commonwealth-C2004L06410-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 2) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 169\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 2) 19641\n\nWHEREAS it is provided by sub-section 6 (3) of the Wool Tax Act (No. 2) 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. 2) 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. 2) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Wool Tax (No. 2) Regulations.\n\nInterpretation\n\n2. In these Regulations, “the Act” means the Wool Tax Act (No. 2) 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":1339},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations remain strictly limited to prescribing the specific tax percentages authorized by section 6(3) of the parent Act, with no expansion beyond this narrow technical function."},"complexity_factors":["Only 3 short regulations in total","Single defined term ('the Act')","No conditional logic, exceptions, or procedural steps","Straightforward numerical prescriptions (0.5% and 2.5%) without calculations or alternatives"],"plain_english_summary":"These Regulations set the specific tax rates for wool under the Wool Tax Act (No. 2) 1964.\n\n**What it does:**\n- Fixes the wool tax rate at **0.5%** for wool valued under paragraph 5(1)(a) of the Act\n- Fixes the wool tax rate at **2.5%** for wool valued under paragraph 5(1)(b) of the Act\n\n**Who it affects:**\n- Wool producers and dealers required to pay wool tax\n- The Wool Council of Australia, which must recommend rates to the Minister before the Governor-General can set them\n\n**Why it matters:**\nThese percentages determine the amount of tax the wool industry pays to the Commonwealth. The requirement for the Wool Council to recommend rates ensures the industry has a formal say in its taxation levels."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l06410","history":"/api/acts/c2004l06410/history","analysis":"/api/acts/c2004l06410/analysis","conflicts":"/api/acts/c2004l06410/conflicts","importantCases":"/api/acts/c2004l06410/important-cases","documents":"/api/acts/c2004l06410/documents"}}