{"id":"C2004L06356","name":"Wheat Marketing (Liability to Taxation) Regulations","slug":"wheat-marketing-liability-to-taxation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"267 of 1980","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28164,"registerId":"commonwealth-C2004L06356-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Wheat Marketing (Liability to Taxation) Regulations","content":"![](image.001.png)\n\nStatutory Rules\n\n1980 No. 267\n\nREGULATIONS UNDER THE WHEAT 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 Wheat Marketing Act 1979.\n\n> Dated this third day of September 1980.\n\nZELMAN COWEN\n\nGovernor-General\n\n> By His Excellency’s Command,\n\nPETER NIXON\n\nMinister of State for Primary Industry\n\nWheat Marketing (Liability To Taxation) Regulations\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 29 November 1979.\n\nLiability to pay-roll tax\n\n3. Sub-section 53 (2) of the Wheat 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\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 11 September 1980.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1972},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"These regulations appear to be the original instrument made under the Wheat Marketing Act 1979, consistent with the Act's intent to regulate the wheat authority's tax status. There is no evidence of scope creep beyond the original purpose of clarifying payroll tax liabilities."},"complexity_factors":["Single operative provision (regulation 3) with a simple 'does not apply' exception structure","Cross-references to 7 different state and territory tax statutes plus one section of the parent Act","Retrospective commencement date requiring a deeming provision (regulation 2)","Dependent on understanding the content of un-reproduced section 53(2) of the Wheat Marketing Act 1979"],"plain_english_summary":"These regulations make the Australian Wheat Board liable for state payroll taxes like any other employer by removing its Wheat Marketing Act tax exemption for payroll tax in all states and the Northern Territory. Effective retrospectively from 29 November 1979, this ensures the wheat authority pays payroll tax on employee wages and affects the Board and state/territory revenue offices."}},"importantCases":[],"_links":{"self":"/api/acts/wheat-marketing-liability-to-taxation-regulations","history":"/api/acts/wheat-marketing-liability-to-taxation-regulations/history","analysis":"/api/acts/wheat-marketing-liability-to-taxation-regulations/analysis","conflicts":"/api/acts/wheat-marketing-liability-to-taxation-regulations/conflicts","importantCases":"/api/acts/wheat-marketing-liability-to-taxation-regulations/important-cases","documents":"/api/acts/wheat-marketing-liability-to-taxation-regulations/documents"}}