{"id":"C2004L04076","name":"Canberra College of Advanced Education (Liability to Taxation) Regulations","slug":"canberra-college-of-advanced-education-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"144 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":27103,"registerId":"commonwealth-C2004L04076-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Canberra College of Advanced Education (Liability to Taxation) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 144\n\nREGULATIONS UNDER THE CANBERRA COLLEGE OF ADVANCED EDUCATION ACT 19671\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Canberra College of Advanced Education Act 1967.\n\n> Dated this sixth day of June 1980.\n\nZELMAN COWEN\n\nGovernor-General\n\n> By His Excellency’s Command,\n\nWAL. FIFE\n\nMinister of State for Education\n\nCANBERRA COLLEGE OF ADVANCED EDUCATION (LIABILITY TO TAXATION) REGULATIONS\n\nCitation\n\n1. These Regulations may be cited as the Canberra College of Advanced Education (Liability to Taxation) Regulations.\n\nLiability to pay-roll tax\n\n2. Sub-section 29A (1) of the Canberra College of Advanced Education Act 1967 does not apply in relation to taxation under the Pay-roll Tax (Territories) Assessment Act 1971.\n\n> Note: NOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 12 June 1980.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2061},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations exercise the specific power granted by section 29A of the parent Act to prescribe taxes to which the College remains liable. The scope remains precisely limited to the intended administrative adjustment of tax liability."},"complexity_factors":["Only 2 operative provisions","Single cross-reference to parent Act","No defined terms or interpretation section","No conditional logic, exceptions, or procedural steps"],"plain_english_summary":"**What this does**\n\nThese regulations carve out a specific exception to the tax-exempt status of the Canberra College of Advanced Education (now the University of Canberra).\n\n**The practical effect**\n\nNormally, the College was exempt from taxes under the *Canberra College of Advanced Education Act 1967*. These regulations ensure that exemption **does not apply** to pay-roll tax — meaning the College must pay this specific tax on its employees' wages under the *Pay-roll Tax (Territories) Assessment Act 1971*.\n\n**Why it matters**\n\nWhile the College enjoys broad tax immunity as an educational institution, this rule ensures it still contributes to territory revenue through payroll taxation, operating similarly to other large employers in the ACT."}},"importantCases":[],"_links":{"self":"/api/acts/canberra-college-of-advanced-education-liability-to-taxation-regulations","history":"/api/acts/canberra-college-of-advanced-education-liability-to-taxation-regulations/history","analysis":"/api/acts/canberra-college-of-advanced-education-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/canberra-college-of-advanced-education-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/canberra-college-of-advanced-education-liability-to-taxation-regulations/important-cases","documents":"/api/acts/canberra-college-of-advanced-education-liability-to-taxation-regulations/documents"}}