{"id":"C2004L06413","name":"Wool Tax (No. 5) Regulations","slug":"c2004l06413","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"172 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330940,"registerId":"commonwealth-C2004L06413-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wool Tax (No. 5) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 172\n\nREGULATIONS UNDER THE WOOL TAX ACT (No. 5) 19641\n\nWHEREAS it is provided by sub-section 6 (3) of the Wool Tax Act (No. 5) 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. 5) 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. 5) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Wool Tax (No. 5) Regulations.\n\nInterpretation\n\n2. In these Regulations, “the Act” means the Wool Tax Act (No. 5) 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":1814},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Regulations perform exactly the function authorized by the enabling Act—prescribing specific tax rates after considering industry recommendations. There is no evidence of scope expansion beyond the statutory authority to set rates under section 6(3) of the Wool Tax Act (No. 5) 1964."},"complexity_factors":["Only 3 regulations total (Citation, Interpretation, and Prescribed percentage)","Only 1 defined term ('the Act')","No conditional logic, exceptions, or nested provisions","Direct numerical prescriptions without complex cross-references","Total length is less than one page"],"plain_english_summary":"These Regulations set the specific rates of tax payable on wool under the Wool Tax Act (No. 5) 1964.\n\nThe Regulations prescribe two different rates:\n*   **0.5 per cent** — for the purpose specified in paragraph 5(1)(a) of the Act\n*   **2.5 per cent** — for the purpose specified in paragraph 5(1)(b) of the Act\n\nBefore making these Regulations, the Governor-General was required by law to consider recommendations from the **Wool Council of Australia** (the industry representative body). This ensures the wool industry has input into tax rate decisions.\n\nIn practical terms, these percentages determine how much tax applies to wool transactions covered by the Act. The Regulations are a technical instrument that fixes the tax rates at these specific levels."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l06413","history":"/api/acts/c2004l06413/history","analysis":"/api/acts/c2004l06413/analysis","conflicts":"/api/acts/c2004l06413/conflicts","importantCases":"/api/acts/c2004l06413/important-cases","documents":"/api/acts/c2004l06413/documents"}}