Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

177 of 1979

Collection

legislative instrument

Plain English Summary

2/10 complexity

These regulations remove the Corporation’s implicit federal tax immunity for payroll tax, requiring the Australian Dried Fruits Corporation to pay state and territory payroll taxes where it employs staff.

It affects the Corporation and state/territory revenue offices and matters because it ensures the federal body contributes to local revenue like other employers, preventing a tax-driven competitive advantage.

JSON API Tax / GST / superannuation

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Current sections

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

Australian Dried Fruits Corporation (Liability to Taxation) Regulations

Statutory Rules

1979 No. 177

REGULATIONS UNDER THE AUSTRALIAN DRIED FRUITS CORPORATION ACT 19781

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 Dried Fruits Corporation Act 1978.

Dated this twenty-eighth day of August 1979.

ZELMAN COWEN

Governor-General

By his Excellency’s Command,

IAN SINCLAIR

Minister of State for Primary Industry

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AUSTRALIAN DRIED FRUITS CORPORATION (LIABILITY TO TAXATION) REGULATIONS

Citation

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

Commencement

2. These Regulations shall be deemed to have game into operation on 1 January 1979.

Liability to pay-roll tax

Sub-section 33 (2) of the Australian Dried Fruits Corporation Act 1978 does not apply in relation to taxation under each of the following laws:

(a) the Pay-roll Tax Act, 1971 of the State of New South Wales as amended and in force from time to time;

(b) the Pay-roll Tax Act 1971 of the State of Victoria as amended and in force from time to time

(d) the Pay-roll Tax Act, 1971 of the State of South Australia as amended and in force from time to time;

(e) the Pay-roll Tax Act, 1971 of the State of Western Australia as amended and in force from time to time;

(f) the Pay-roll Tax Act 1971 of the State of Tasmania as amended and in force from time to time;

(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory or that Ordinance as amended and in force from time to time.

NOTE

1. Notified in the Commonwealth of Australia Gazette on 4 September 1979.

Source text

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

1 Australian Dried Fruits Corporation (Liability to Taxation) Regulations