Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

155 of 1981

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does: These regulations ensure the Australian Wine and Brandy Corporation (a federal government body that used to oversee the wine industry) must pay payroll tax to the states and territories.

How it works:

Normally, section 39(2) of the Australian Wine and Brandy Corporation Act 1980 gave the Corporation an exemption from state and territory taxes.
These regulations carve out an exception to that exemption: the Corporation cannot use that exemption to avoid payroll tax.
Specifically, the Corporation must pay payroll tax under the laws of New South Wales, Victoria, Queensland, South Australia, Western Australia, Tasmania, and the Northern Territory.

Why it matters: Commonwealth government bodies are often immune from state taxes, but these regulations deliberately removed that protection for payroll tax purposes. This means the wine regulator had to pay payroll tax to the states just like any private business employer.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Australian Wine and Brandy Corporation (Liability to Taxation) Regulations.

Australian Wine and Brandy Corporation (Liability to Taxation) Regulations

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Statutory Rules 1981 No. 1551

_____________

Australian Wine and Brandy Corporation
(Liability to Taxation) Regulations

I,. THE ADMINISTRTOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and in pursuance of section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Australian Wine and Brandy Corporation Act 1980.

Dated 17 June 1981.

STANLEY BURBURY

Administrator

By His Excellency’s Command,

PETER NIXON

Minister of State for Primary Industry

_____________

Citation

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

Liability to pay-roll tax

Sub-section 39 (2) of the Australian Wine and Brandy Corporation Act 1980 does not apply in relation to taxation under any of the following laws as amended and in force from time to time:

(a) the Pay-roll Tax Act, 1971 of the State of New South Wales;

(b) the Pay-roll Tax Act 1971 of the State of Victoria;

(d) the Pay-roll Tax Act, 1971 of the State of South Australia;

(e) the Pay-roll Tax Act 1971 of the State of Western Australia;

(f) the Pay-roll Tax Act 1971 of the State of Tasmania;

(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory.

Note: NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 23 June 1981.

Source text

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

1 Australian Wine and Brandy Corporation (Liability to Taxation) Regulations

Statutory Rules 1981 No. 1551

_____________

Australian Wine and Brandy Corporation
(Liability to Taxation) Regulations

Dated 17 June 1981.

STANLEY BURBURY

Administrator

By His Excellency’s Command,

PETER NIXON

Minister of State for Primary Industry

_____________

Citation

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

Liability to pay-roll tax

Sub-section 39 (2) of the Australian Wine and Brandy Corporation Act 1980 does not apply in relation to taxation under any of the following laws as amended and in force from time to time:

(a) the Pay-roll Tax Act, 1971 of the State of New South Wales;

(b) the Pay-roll Tax Act 1971 of the State of Victoria;

(d) the Pay-roll Tax Act, 1971 of the State of South Australia;

(e) the Pay-roll Tax Act 1971 of the State of Western Australia;

(f) the Pay-roll Tax Act 1971 of the State of Tasmania;

(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory.

Note: NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 23 June 1981.