Commonwealth legislation

Canned Fruits Marketing (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This Act has been repealed and is no longer in force. It is retained for historical reference.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

65 of 1980

Collection

legislative instrument

Plain English Summary

1/10 complexity

These regulations remove the payroll-tax exemption for the Australian Canned Fruits Marketing Corporation, making it liable under the payroll tax laws of all states and territories.

That means the Corporation must pay payroll tax like private employers and the states/territories can collect that revenue — preventing a Commonwealth body from gaining a tax-based competitive advantage and ensuring it contributes to state budgets.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Canned Fruits Marketing (Liability to Taxation) Regulations.

Canned Fruits Marketing (Liability to Taxation) Regulations

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Statutory Rules

1980 No. 65

REGULATIONS UNDER THE CANNED FRUITS MARKETING ACT 19791

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 Canned Fruits Marketing Act 1979.

Dated this twentieth day of March 1980.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

EVAN ADERMANN

Minister of State for Veterans’ Affairs

for and on behalf of the Minister of State for Primary Industry

Canned Fruits Marketing (Liability To Taxation) Regulations

Citation

These Regulations may be cited as the Canned Fruits Marketing (Liability to Taxation) Regulations.

Commencement

These Regulations shall be deemed to have come into operation on 1 January 1980.

Liability to pay-roll tax

Sub-section 47 (2) of the Canned Fruits Marketing Act 1979 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 26 March 1980.

Source text

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

1 Canned Fruits Marketing (Liability to Taxation) Regulations