{"id":"C2004L06411","name":"Wool Tax (No. 3) Regulations","slug":"c2004l06411","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"170 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330938,"registerId":"commonwealth-C2004L06411-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 3) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 170\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 3) 19641\n\nWHEREAS it is provided by sub-section 6 (3) of the Wool Tax Act (No. 3) 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. 3) 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. 3) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Wool Tax (No. 3) Regulations.\n\nInterpretation\n\n2. In these Regulations, \"the Act\" means the Wool Tax Act (No. 3) 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":2309},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations remain strictly limited to the narrow function authorized by the enabling Act—prescribing specific tax rates following industry recommendations—without any expansion beyond this original purpose."},"complexity_factors":["Only 3 operative provisions total","Single defined term ('the Act')","No conditional logic, exceptions, or cross-references beyond the parent Act","Straightforward numerical prescriptions with no calculations"],"plain_english_summary":"These Regulations set the **rates of tax payable on wool** under the Wool Tax Act (No. 3) 1964.\n\nSpecifically, they prescribe:\n- **0.5%** for the purposes of paragraph 5(1)(a) of the Act\n- **2.5%** for the purposes of paragraph 5(1)(b) of the Act\n\n**Who is affected?**\nWool producers and sellers who must pay tax under the Wool Tax Act (No. 3) 1964.\n\n**Why this matters**\nThese percentages determine how much tax is levied on wool transactions. The revenue typically funds industry activities such as research, marketing, or administration. The rates were set by the Governor-General after considering recommendations from the Wool Council of Australia, as legally required."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l06411","history":"/api/acts/c2004l06411/history","analysis":"/api/acts/c2004l06411/analysis","conflicts":"/api/acts/c2004l06411/conflicts","importantCases":"/api/acts/c2004l06411/important-cases","documents":"/api/acts/c2004l06411/documents"}}