Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

143 of 1980

Collection

legislative instrument

Plain English Summary

1/10 complexity

These regulations ensure the Australian National University (ANU) pays pay-roll tax on its employees' wages, despite having a general tax exemption under its governing Act.

Under the Australian National University Act 1946, the university is broadly exempt from taxation. However, these rules carve out a specific exception so that exemption does not apply to two pay-roll tax laws:

The Pay-roll Tax (Territories) Assessment Act 1971 (Commonwealth law covering Australian territories); and
The Pay-roll Tax Ordinance 1978 (Northern Territory law).

Why this matters: Without these regulations, ANU would not have to pay pay-roll tax, giving it a financial advantage over other employers. This ensures the university contributes to public revenue like other large employers operating in the ACT and Northern Territory.

JSON API Tax / GST / superannuation

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Current sections

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Australian National University (Liability to Taxation) Regulations

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Statutory Rules

1980 No. 143

REGULATIONS UNDER THE AUSTRALIAN NATIONAL
UNIVERSITY ACT 19461

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 National University Act 1946.

Dated this sixth day of June 1980.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

WAL. FIFE

Minister of State for Education

AUSTRALIAN NATIONAL UNIVERSITY (LIABILITY TO TAXATION) REGULATIONS

Citation

These Regulations may be cited as the Australian National University (Liability to Taxation) Regulations.

Liability to pay-roll tax

Sub-section 31D (1) of the Australian National University Act 1946 does not apply in relation to taxation under each of the following laws:

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

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

Note: NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 12 June 1980.

Source text

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

1 Australian National University (Liability to Taxation) Regulations