Commonwealth legislation

Australian Horticultural Corporation Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

8 of 1988

Collection

legislative instrument

Plain English Summary

2/10 complexity

These regulations required the Australian Horticultural Corporation (AHC) to pay State and Territory payroll tax, removing the usual government-body exemption so the AHC was treated like private horticultural employers.

They also gave the Minister for Primary Industries power to make orders on matters otherwise handled by regulation. The change increased state revenue and aligned the AHC with private sector tax obligations.

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Current sections

Direct links to the current provisions in Australian Horticultural Corporation Regulations.

Australian Horticultural Corporation Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules 1988 No. 81

Australian Horticultural Corporation

Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, and under section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Australian Horticultural Corporation Act 1987.

Dated 19 January 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

John Kerin

Minister of State for

Primary Industries and Energy

Citation

These Regulations may be cited as the Australian Horticultural Corporation Regulations.

Interpretation

In these Regulations, unless the contrary intention appears, “the Act” means the Australian Horticultural Corporation Act 1987.

Liability to pay-roll tax

For the purposes of subsection 58 (3) of the Act, subsection 58 (2) of the Act does not apply in relation to a law in the following class of laws of a State or Territory, namely, laws that relate to the imposition upon employers of a tax in respect of salaries or wages paid or payable by them or the assessment or collection of such a tax.

(S.R. 5/88)—Cat. No. 16/8.1.1988

Orders

Subject to section 122 of the Act, the Minister may make orders, not inconsistent with the Act or these Regulations, with respect to any matter for or in relation to which provision may be made by regulations under the Act.

NOTE

1. Notified in the Commonwealth of Australia Gazette on 29 January 1988.

Printed by Authority by the Commonwealth Government Printer

Source text

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

1 Australian Horticultural Corporation Regulations