{"id":"C2004L04086","name":"Canned Fruits Marketing (Liability to Taxation) Regulations","slug":"canned-fruits-marketing-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"65 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":27106,"registerId":"commonwealth-C2004L04086-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Canned Fruits Marketing (Liability to Taxation) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 65\n\nREGULATIONS UNDER THE CANNED FRUITS MARKETING ACT 19791\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 Canned Fruits Marketing Act 1979.\n\n> Dated this twentieth day of March 1980.\n\nZELMAN COWEN\n\nGovernor-General\n\n> By His Excellency’s Command,\n\nEVAN ADERMANN\n\nMinister of State for Veterans’ Affairs\n\nfor and on behalf of the Minister of State for Primary Industry\n\nCanned Fruits Marketing (Liability To Taxation) Regulations\n\nCitation\n\n1. These Regulations may be cited as the Canned Fruits Marketing (Liability to Taxation) Regulations.\n\nCommencement\n\n2. These Regulations shall be deemed to have come into operation on 1 January 1980.\n\nLiability to pay-roll tax\n\n3. Sub-section 47 (2) of the Canned Fruits Marketing Act 1979 does not apply in relation to taxation under any of the following laws as amended and in force from time to time:\n\n(a) the Pay-roll Tax Act, 1971 of the State of New South Wales;\n\n(b) the Pay-roll Tax Act 1971 of the State of Victoria;\n\n(c) the Pay-roll Tax Act 1971 of the State of Queensland;\n\n(d) the Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(e) the Pay-roll Tax Act, 1971 of the State of Western Australia;\n\n(f) the Pay-roll Tax Act 1971 of the State of Tasmania;\n\n(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory.\n\n> Note: NOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 26 March 1980.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1787},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains tightly scoped to its original purpose: clarifying that the Canned Fruits Marketing Corporation is liable for state payroll taxes despite any general taxation exemptions in the parent Act. No expansion beyond this specific liability adjustment has occurred."},"complexity_factors":["Only 3 regulations with a single operative provision (regulation 3)","No defined terms, interpretation section, or schedules","Simple exclusion of one statutory subsection reference (s 47(2))","No procedural steps, conditional triggers, or exceptions to navigate"],"plain_english_summary":"These regulations remove the payroll-tax exemption for the Australian Canned Fruits Marketing Corporation, making it liable under the payroll tax laws of all states and territories.\n\nThat means the Corporation must pay payroll tax like private employers and the states/territories can collect that revenue — preventing a Commonwealth body from gaining a tax-based competitive advantage and ensuring it contributes to state budgets."}},"importantCases":[],"_links":{"self":"/api/acts/canned-fruits-marketing-liability-to-taxation-regulations","history":"/api/acts/canned-fruits-marketing-liability-to-taxation-regulations/history","analysis":"/api/acts/canned-fruits-marketing-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/canned-fruits-marketing-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/canned-fruits-marketing-liability-to-taxation-regulations/important-cases","documents":"/api/acts/canned-fruits-marketing-liability-to-taxation-regulations/documents"}}