Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

175 of 1976

Collection

legislative instrument

Plain English Summary

2/10 complexity

These regulations make the Australian Dairy Corporation (the federal government body managing Australia's dairy industry) liable for pay-roll tax in every state.

Pay-roll tax is a state tax that employers pay on the wages they give to their workers.

Normally, section 25C(2) of the Dairy Produce Act 1924 gave the Corporation an exemption from certain taxes. These regulations remove that exemption specifically for state pay-roll taxes. This means:

The Corporation must pay pay-roll tax to New South Wales, Victoria, Queensland, South Australia, Western Australia and Tasmania;
The tax applies under each state's pay-roll tax laws (as they exist now or are amended in the future).

Why this matters: It ensures the national dairy authority contributes to state revenues like other large employers, rather than enjoying a tax-free status on its wage bill.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Australian Dairy Corporation (Liability to Taxation) Regulations.

Australian Dairy Corporation (Liability to Taxation) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1976 No. 175

REGULATIONS UNDER THE DAIRY PRODUCE ACT 1924.*

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 Dairy Produce Act 1924.

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 DAIRY CORPORATION (LIABILITY TO TAXATION) REGULATIONS

Citation.

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

Liability to State pay-roll tax.

2. Sub-section 25c (2) of the Dairy Produce Act 1924 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:—

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

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

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

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

(f) 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 Dairy Corporation (Liability to Taxation) Regulations