Commonwealth legislation

Australian Meat and Live-stock 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This Act has been repealed and is no longer in force. It is retained for historical reference.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

184 of 1977

Collection

legislative instrument

Plain English Summary

2/10 complexity

These regulations make the Australian Meat and Live-stock Corporation pay state payroll taxes.

What it does

Lists the payroll tax laws of all six Australian states (New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania)
By naming these specific laws, the regulations make the Corporation liable to pay payroll tax to each state on the wages it pays employees

Who it affects

The Australian Meat and Live-stock Corporation (a federal statutory authority)
The six states, which receive the tax revenue

Why it matters Federal government bodies are usually exempt from state taxes. These regulations specifically remove that exemption for payroll tax, ensuring the Corporation pays tax like any other employer. This creates a fairer tax system and provides revenue to the states.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Australian Meat and Live-stock Corporation (Liability to Taxation) Regulations.

Australian Meat and Live-stock Corporation (Liability to Taxation) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1977 No. 184

REGULATIONS UNDER THE AUSTRALIAN MEAT AND LIVESTOCK CORPORATION ACT 1977*

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 Meat and Live-stock Corporation Act 1977.

Dated this thirteenth day of October 1977.

JOHN R. KERR

Governor-General

By His Excellency’s Command,

IAN SINCLAIR

Minister of State for Primary Industry

AUSTRALIAN MEAT AND LIVE-STOCK CORPORATION (LIABILITY TO TAXATION) REGULATIONS

Citation

These Regulations may be cited as the Australian Meat and Livestock Corporation (Liability to Taxation) Regulations.

Commencement

These Regulations shall come into operation on the commencing date.

Liability to State pay-roll tax

For the purposes of sub-section 40 (3) of the Australian Meat and Live-stock Corporation Act 1977, each of the following laws is a specified law:

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

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

* Notified in the Commonwealth of Australia Gazette on 19 October 1977.

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

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

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

Source text

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

1 Australian Meat and Live-stock Corporation (Liability to Taxation) Regulations