{"id":"F1997B02728","name":"Wheat Marketing (Liability to Taxation) Regulations","slug":"f1997b02728","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"335 of 1985","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":321360,"registerId":"commonwealth-F1997B02728-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Marketing (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules 1985 No. 3351\n\n–––––––––––––––––\n\nWheat Marketing (Liability to Taxation) Regulations\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 Wheat Marketing Act 1984.\n\nDated 5 December 1985.\n\nN. M. STEPHEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJOHN KERIN\n\nMinister of State for Primary Industry\n\n–––––––––\n\nCitation\n\n1. These Regulations may be cited as the Wheat Marketing (Liability to Taxation) Regulations.\n\nCommencement\n\n2\\. These Regulations shall be deemed to have come into operation on 25 October 1984.\n\nLiability to pay-roll tax\n\n3. Sub-section 54 (2) of the Wheat Marketing Act 1984 does not apply in relation to taxation under any of the following laws:\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 Western Australia;\n\n(e) the Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(f) the Pay-roll Tax Act 1971 of the State of Tasmania;\n\n(g) the Pay-roll Tax Act of the Northern Territory.\n\n  \n\nNOTE\n\n1\\. Notified in the Commonwealth of Australia Gazette on 12 December 1985.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1664},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation retains its original narrow scope of exempting payroll tax from the operation of section 54(2) of the Wheat Marketing Act 1984. It has not expanded beyond this specific taxation clarification."},"complexity_factors":["Single operative provision containing the entire legislative effect","No defined terms or interpretation section","No conditional, nested, or contingent logic","Only external references are direct citations to state and territory Acts"],"plain_english_summary":"This regulation makes clear that the Wheat Marketing Act 1984’s protective provision (s.54(2)) does not block state and territory payroll taxes, so the Australian Wheat Board must pay payroll tax like any large employer. It affects the Wheat Board and state/territory revenue offices and matters because it removes a federal exemption that would otherwise deny significant state revenue."}},"importantCases":[],"_links":{"self":"/api/acts/f1997b02728","history":"/api/acts/f1997b02728/history","analysis":"/api/acts/f1997b02728/analysis","conflicts":"/api/acts/f1997b02728/conflicts","importantCases":"/api/acts/f1997b02728/important-cases","documents":"/api/acts/f1997b02728/documents"}}