{"id":"C1976L00164","name":"Pipeline Authority (Liability to Taxation) Regulations","slug":"pipeline-authority-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"164 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25155,"registerId":"commonwealth-C1976L00164-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Pipeline Authority (Liability to Taxation) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 164\n\nREGULATIONS UNDER THE PIPELINE AUTHORITY ACT 1973.\\*\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 Pipeline Authority Act 1973.\n\nDated this twenty-ninth day of July, 1976.\n\nJOHN R. KERR\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nJ. D. ANTHONY\n\nMinister of State for National Resources.\n\n————\n\nPIPELINE AUTHORITY (LIABILITY TO TAXATION) REGULATIONS\n\nCitation.\n\n1\\. These Regulations may be cited as the Pipeline Authority (Liability to Taxation) Regulations.\n\nLiability to State pay-roll tax.\n\n2\\. Sub-section 33 (2) of the Pipeline Authority Act 1973 does not apply in relation to taxation under any of the following laws or under any of those laws as amended and in force from time to time:—\n\n(a) Pay-roll Tax Act, 1971 of the State of New South Wales;\n\n(b) Pay-roll Tax Act 1971 of the State of Victoria;\n\n(c) Pay-roll Tax Act 1971 of the State of Queensland;\n\n(d) Pay-roll Tax Act, 1971 of the State of South Australia;\n\n(e) Pay-roll Tax Act, 1971 of the State of Western Australia;\n\n(f) Pay-roll Tax Act 1971 of the State of Tasmania.\n\n\\* Notified in the Australian Government Gazette on 3 August 1976.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1696},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation remains tightly focused on its original specific purpose of subjecting the Pipeline Authority to state pay-roll taxation, without expansion into other tax areas or broader commercial matters."},"complexity_factors":["Only 2 operative provisions (citation and single liability provision)","No definitions section or interpretation clauses","Simple exclusion-from-exemption structure","Straightforward list of 6 state statutes without conditional logic","Single cross-reference to section 33(2) of the parent Act"],"plain_english_summary":"**What this does**\n\nThese regulations ensure the Pipeline Authority (a Commonwealth government body that built and operated pipelines) must pay **state pay-roll taxes** just like private employers do.\n\n**The background**\n\nUnder the *Pipeline Authority Act 1973*, the Authority was generally exempt from taxation. These regulations create a specific exception to that exemption.\n\n**Key details**\n\n*   The Authority is made liable for pay-roll tax in **all six Australian states**: New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania\n*   This applies to each state's *Pay-roll Tax Act 1971* (including any future updates to those laws)\n*   Without these regulations, the Authority would be exempt from these state taxes under section 33(2) of the parent Act\n\n**Why it matters**\n\nThis ensures the government-owned Pipeline Authority contributes to state revenues based on the wages it pays employees, placing it on a similar footing to private sector employers for state tax purposes."}},"importantCases":[],"_links":{"self":"/api/acts/pipeline-authority-liability-to-taxation-regulations","history":"/api/acts/pipeline-authority-liability-to-taxation-regulations/history","analysis":"/api/acts/pipeline-authority-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/pipeline-authority-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/pipeline-authority-liability-to-taxation-regulations/important-cases","documents":"/api/acts/pipeline-authority-liability-to-taxation-regulations/documents"}}