Commonwealth legislation

Australian Wool Corporation and Australian Wool Testing Authority (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This Act has been repealed and is no longer in force. It is retained for historical reference.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

177 of 1976

Collection

legislative instrument

Plain English Summary

1/10 complexity

These regulations ensure that two specific government wool industry bodies—the Australian Wool Corporation and the Australian Wool Testing Authority—must pay state pay-roll tax (a tax on wages paid to employees).

Normally, section 87(1a) of the Wool Industry Act 1972 would exempt these bodies from certain taxation. However, these regulations specifically state that such exemptions do not apply to the pay-roll tax laws of New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania.

What this means:

These statutory authorities are treated like regular employers for state payroll tax purposes
They must pay tax on their wage bills to the relevant state governments
This prevents them from claiming tax-exempt status for state payroll taxes

Who is affected:

The Australian Wool Corporation and Australian Wool Testing Authority
State revenue offices responsible for collecting payroll tax

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Australian Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations.

Australian Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1976 No. 177

REGULATIONS UNDER THE WOOL INDUSTRY ACT 1972.*

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 Wool Industry Act 1972.

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 WOOL CORPORATION AND AUSTRALIAN WOOL TESTING AUTHORITY (LIABILITY TO TAXATION) REGULATIONS

Citation.

1. These Regulations may be cited as the Australian Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations.

Liability to State pay-roll tax.

2. Sub-section 87 (1a) of the Wool Industry Act 1972 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 Wool Corporation and Australian Wool Testing Authority (Liability to Taxation) Regulations