1Canned Fruits Marketing (Liability to Taxation) Regulations

Image unavailable in extracted text

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

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

Commencement

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

Liability to pay-roll tax

3. 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;

(c) the Pay-roll Tax Act 1971 of the State of Queensland;

(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.