{"id":"C2004L01740","name":"Horticultural Research and Development Corporation Regulations","slug":"horticultural-research-and-development-corporation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"7 of 1988","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25485,"registerId":"commonwealth-C2004L01740-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Horticultural Research and Development Corporation Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nStatutory Rules 1988 No. 71\n\nHorticultural Research and Development\n\nCorporation Regulations\n\nI, THE GOVERNOR-GENERAL, of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Horticultural Research and Development Corporation Act 1987.\n\nDated 19 January 1988.\n\nN. M. STEPHEN\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJohn Kerin\n\nMinister of State for Primary Industries and Energy\n\nCitation\n\n1. These Regulations may be cited as the Horticultural Research and Development Corporation Regulations.\n\nInterpretation\n\n2. In these Regulations, unless the contrary intention appears, “the Act” means the Horticultural Research and Development Corporation Act 1987.\n\nLiability to pay-roll tax\n\n3. For the purposes of subsection 53 (3) of the Act, subsection 53 (2) of the Act does not apply in relation to a law in the following class of laws of a State or Territory, namely, laws that relate to the imposition upon employers of a tax in respect of salaries or wages paid or payable by them or the assessment or collection of such a tax.\n\nOrders\n\n4. Subject to section 81 of the Act, the Minister may make orders, not inconsistent with the Act or these Regulations, with respect to any matter for or in relation to which provision may be made by regulations under the Act.\n\n(S.R. 6/88)—Cat. No. 16/8.1.1988\n\n  \n\nNOTE\n\n1\\. Notified in the Commonwealth of Australia Gazette on 29 January 1988.\n\nPrinted by Authority by the Commonwealth Government Printer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1576},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"These are the original 1988 regulations, remaining narrowly focused on the specific technical purposes of exempting the Corporation from state payroll taxes and enabling ministerial orders."},"complexity_factors":["Only 4 sections total","Single defined term ('the Act')","Only one substantive provision (section 3) creating a tax exemption","No nested conditions, exceptions, or procedural requirements","Minimal cross-referencing limited to specific subsections of the parent Act"],"plain_english_summary":"These regulations provide two specific technical rules for the Horticultural Research and Development Corporation (the body that funds research for Australia's fruit, vegetable, and nursery industries).\n\n**What it does:**\n*   **Payroll tax exemption**: The Corporation is exempt from paying payroll tax (state and territory taxes on employee wages) that normally apply to employers.\n*   **Ministerial orders**: The Minister can make orders about how the Corporation operates, provided they don't conflict with the main Act or these regulations.\n\n**Who it affects:**\nPrimarily the Corporation itself, ensuring it isn't taxed by states and territories on staff wages. Also relevant to the Minister administering the primary legislation.\n\n**Why it matters:**\nIt ensures research funding isn't diverted to pay state taxes, keeping money focused on horticultural research and development."}},"importantCases":[],"_links":{"self":"/api/acts/horticultural-research-and-development-corporation-regulations","history":"/api/acts/horticultural-research-and-development-corporation-regulations/history","analysis":"/api/acts/horticultural-research-and-development-corporation-regulations/analysis","conflicts":"/api/acts/horticultural-research-and-development-corporation-regulations/conflicts","importantCases":"/api/acts/horticultural-research-and-development-corporation-regulations/important-cases","documents":"/api/acts/horticultural-research-and-development-corporation-regulations/documents"}}