Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

176 of 1976

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does

This regulation makes the Australian Wheat Board liable to pay state pay-roll taxes.

The background

Under the Wheat Industry Stabilization Act 1974, the Australian Wheat Board was exempt from certain taxes (specifically under section 37(2)). This regulation removes that exemption specifically for state pay-roll taxes.

The practical effect

The Board must pay pay-roll tax to each of the six states according to their 1971 pay-roll tax laws (and any later versions):

New South Wales
Victoria
Queensland
South Australia
Western Australia
Tasmania

Who is affected

Australian Wheat Board: must now pay these state taxes on its employees' wages
State governments: receive additional revenue from the Board's pay-roll

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Australian Wheat Board (Liability to Taxation) Regulations.

Australian Wheat Board (Liability to Taxation) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1976 No. 176

REGULATIONS UNDER THE WHEAT INDUSTRY STABILIZATION ACT 1974.*

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 Wheat Industry Stabilization Act 1974.

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 WHEAT BOARD (LIABILITY TO TAXATION) REGULATIONS

Citation.

1. These Regulations may be cited as the Australian Wheat Board (Liability to Taxation) Regulations.

Liability to State pay-roll tax.

Sub-section 37 (2) of the Wheat Industry Stabilization Act 1974 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 Wheat Board (Liability to Taxation) Regulations