{"id":"C2004L06412","name":"Wool Tax (No. 4) Regulations","slug":"c2004l06412","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"171 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330939,"registerId":"commonwealth-C2004L06412-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 4) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 171\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 4) 19641\n\nWHEREAS it is provided by sub-section 6 (3) of the Wool Tax Act (No. 4) 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. 4) 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. 4) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Wool Tax (No. 4) Regulations.\n\nInterpretation\n\n2. In these Regulations, “the Act” means the Wool Tax Act (No. 4) 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":2930},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations strictly adhere to the enabling power in section 6(3) of the Wool Tax Act (No. 4) 1964, prescribing only the specific tax rates (0.5% and 2.5%) as required. There is no expansion beyond the original statutory purpose of setting wool tax percentages."},"complexity_factors":["Only 3 regulations in total","Single defined term ('the Act')","No conditional logic, exceptions, or nested provisions","Simple numerical prescriptions (fixed percentages of 0.5% and 2.5%)","No cross-references beyond citations to the parent Act"],"plain_english_summary":"These regulations set the specific tax rates for wool sold in Australia under the Wool Tax Act (No. 4) 1964.\n\n**What it does:**\n- Fixes the wool tax rate at **0.5%** for wool falling under paragraph 5(1)(a) of the parent Act\n- Fixes a higher rate of **2.5%** for wool falling under paragraph 5(1)(b) of the parent Act\n\n**Who it affects:**\nWool producers, brokers, and dealers who are required to pay wool tax under the 1964 Act.\n\n**Why it matters:**\nWhile the parent Act creates the legal framework for wool taxation, these regulations determine the actual percentages that industry must pay. The preamble notes that the Governor-General must consider recommendations from the Wool Council of Australia before setting these rates, ensuring industry input into the tax level."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l06412","history":"/api/acts/c2004l06412/history","analysis":"/api/acts/c2004l06412/analysis","conflicts":"/api/acts/c2004l06412/conflicts","importantCases":"/api/acts/c2004l06412/important-cases","documents":"/api/acts/c2004l06412/documents"}}