{"id":"F1996B02404","name":"Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations","slug":"primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"306 of 1995","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29229,"registerId":"commonwealth-F1996B02404-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations","content":"Statutory Rules 1995 No. 3061\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nPrimary Industries and Energy Research and Development Corporations (Liability to Pay‑roll Tax) Regulations\n\nI, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries and Energy Research and Development Act 1989.\n\nDated 19 October 1995.\n\nP. R. SINCLAIR\n\nAdministrator\n\nBy His Excellency’s Command,\n\nBOB COLLINS\n\nMinister for Primary Industries and Energy\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Primary Industries and Energy Research and Development Corporations (Liability to Pay‑roll Tax) Regulations.\n\n> Note: \\[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.\\]\n\nInterpretation\n\n2. In these Regulations:\n\n> “Act” means the Primary Industries and Energy Research and Development Act 1989.\n\nLiability of R & D Corporations to pay-roll tax\n\n3. Subsection 46 (2) of the Act does not apply in relation to taxation under any of the following laws:\n\n(a) Pay-roll Tax Act 1971 of New South Wales;\n\n(b) Pay-roll Tax Act 1971 of Victoria;\n\n(c) Pay-roll Tax Act 1971 of Queensland;\n\n(d) Pay-roll Tax Act 1971 of South Australia;\n\n(e) Pay-roll Tax Act 1971 of Western Australia;\n\n(f) Pay-roll Tax Act 1974 of Tasmania;\n\n(g) Pay-roll Tax Act 1971 of the Northern Territory;\n\n(h) Pay-roll Tax Act 1987 of the Australian Capital Territory.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 26 October 1995.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2000},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation remains tightly focused on its original purpose of clarifying that R&D corporations are liable for state and territory pay-roll tax, with no evidence of scope expansion beyond this specific tax liability."},"complexity_factors":["Single operative provision (regulation 3)","Only 1 defined term ('Act')","No conditional logic or nested exceptions","Straightforward exclusionary language without cross-referencing complexity"],"plain_english_summary":"**What it does**\n\nThese regulations ensure that primary industries and energy research & development (R&D) corporations must pay state and territory **pay-roll tax** (a tax on wages paid to employees).\n\n**The background**\n\nUnder the Primary Industries and Energy Research and Development Act 1989, these R&D corporations are generally exempt from taxation under subsection 46(2) of that Act. These regulations create a specific exception to that exemption.\n\n**The exception**\n\nThe tax exemption **does not apply** to pay-roll tax. This means these corporations remain liable for paying wage-based taxes under the laws of:\n\n- New South Wales\n- Victoria\n- Queensland\n- South Australia\n- Western Australia\n- Tasmania\n- Northern Territory\n- Australian Capital Territory\n\n**Why it matters**\n\nWithout these regulations, the R&D corporations might claim exemption from state and territory pay-roll taxes due to their broad federal tax exemption. This ensures they contribute to state revenue like other employers."}},"importantCases":[],"_links":{"self":"/api/acts/primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula","history":"/api/acts/primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula/history","analysis":"/api/acts/primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula/analysis","conflicts":"/api/acts/primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula/conflicts","importantCases":"/api/acts/primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula/important-cases","documents":"/api/acts/primary-industries-and-energy-research-and-development-corporations-liability-to-pay-roll-tax-regula/documents"}}