Commonwealth legislation

Australian Apple and Pear Corporation (Liability to Taxation) Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

174 of 1976

Collection

legislative instrument

Plain English Summary

1/10 complexity

These regulations remove the Commonwealth tax immunity for the Australian Apple and Pear Corporation so it must pay payroll tax to state and territory governments under the relevant federal and state payroll tax laws. It means the Corporation — no longer exempt for this tax — contributes to state and territory revenues like private employers, reallocating revenue that would otherwise be foregone under the prior Commonwealth exemption.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Australian Apple and Pear Corporation (Liability to Taxation) Regulations.

Australian Apple and Pear Corporation (Liability to Taxation) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1976 No. 174

REGULATIONS UNDER THE AUSTRALIAN APPLE AND PEAR CORPORATION ACT 1973.*

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Australian Apple and Pear Corporation Act 1973.

Dated this nineteenth day of August, 1976.

JOHN R. KERR

Governor-General.

By His Excellency’s Command,

IAN SINCLAIR

Minister of State for Primary Industry.

______

AUSTRALIAN APPLE AND PEAR CORPORATION (LIABILITY TO TAXATION) REGULATIONS

Citation.

1. These Regulations may be cited as the Australian Apple and Pear Corporation (Liability to Taxation) Regulations.

Liability to State and Territory pay-roll tax.

2. Sub-section 36 (1) of the Australian Apple and Pear Corporation Act 1973 does not apply in relation to taxation under—

(a) the Pay-roll Tax (Territories) Act 1971; or

(b) any of the following laws or under any of those laws as amended and in force from time to time:—

(i) Pay-roll Tax Act, 1971 of the State of New South Wales;

(ii) Pay-roll Tax Act 1971 of the State of Victoria;

(iii) Pay-roll Tax Act 1971 of the State of Queensland;

(iv) Pay-roll Tax Act, 1971 of the State of South Australia;

(v) Pay-roll Tax Act, 1971 of the State of Western Australia;

(vi) Pay-roll Tax Act 1971 of the State of Tasmania.

* Notified in the Australian Government Gazette on 25 August 1976.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Australian Apple and Pear Corporation (Liability to Taxation) Regulations