Commonwealth legislation

Canberra College of Advanced Education (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This Act has been repealed and is no longer in force. It is retained for historical reference.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

144 of 1980

Collection

legislative instrument

Plain English Summary

1/10 complexity

What this does

These regulations carve out a specific exception to the tax-exempt status of the Canberra College of Advanced Education (now the University of Canberra).

The practical effect

Normally, the College was exempt from taxes under the Canberra College of Advanced Education Act 1967. These regulations ensure that exemption does not apply to pay-roll tax — meaning the College must pay this specific tax on its employees' wages under the Pay-roll Tax (Territories) Assessment Act 1971.

Why it matters

While the College enjoys broad tax immunity as an educational institution, this rule ensures it still contributes to territory revenue through payroll taxation, operating similarly to other large employers in the ACT.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Canberra College of Advanced Education (Liability to Taxation) Regulations.

Canberra College of Advanced Education (Liability to Taxation) Regulations

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Statutory Rules

1980 No. 144

REGULATIONS UNDER THE CANBERRA COLLEGE OF ADVANCED EDUCATION ACT 19671

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 Canberra College of Advanced Education Act 1967.

Dated this sixth day of June 1980.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

WAL. FIFE

Minister of State for Education

CANBERRA COLLEGE OF ADVANCED EDUCATION (LIABILITY TO TAXATION) REGULATIONS

Citation

These Regulations may be cited as the Canberra College of Advanced Education (Liability to Taxation) Regulations.

Liability to pay-roll tax

Sub-section 29A (1) of the Canberra College of Advanced Education Act 1967 does not apply in relation to taxation under the Pay-roll Tax (Territories) Assessment Act 1971.

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 Canberra College of Advanced Education (Liability to Taxation) Regulations