Commonwealth legislation

Horticultural Research and Development Corporation Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

7 of 1988

Collection

legislative instrument

Plain English Summary

1/10 complexity

These regulations provide two specific technical rules for the Horticultural Research and Development Corporation (the body that funds research for Australia's fruit, vegetable, and nursery industries).

What it does:

Payroll tax exemption: The Corporation is exempt from paying payroll tax (state and territory taxes on employee wages) that normally apply to employers.
Ministerial orders: The Minister can make orders about how the Corporation operates, provided they don't conflict with the main Act or these regulations.

Who it affects: Primarily the Corporation itself, ensuring it isn't taxed by states and territories on staff wages. Also relevant to the Minister administering the primary legislation.

Why it matters: It ensures research funding isn't diverted to pay state taxes, keeping money focused on horticultural research and development.

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Current sections

Direct links to the current provisions in Horticultural Research and Development Corporation Regulations.

Horticultural Research and Development Corporation Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules 1988 No. 71

Horticultural Research and Development

Corporation Regulations

I, THE GOVERNOR-GENERAL, of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Horticultural Research and Development Corporation Act 1987.

Dated 19 January 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

John Kerin

Minister of State for Primary Industries and Energy

Citation

These Regulations may be cited as the Horticultural Research and Development Corporation Regulations.

Interpretation

In these Regulations, unless the contrary intention appears, “the Act” means the Horticultural Research and Development Corporation Act 1987.

Liability to pay-roll tax

For the purposes of subsection 53 (3) of the Act, subsection 53 (2) of the Act does not apply in relation to a law in the following class of laws of a State or Territory, namely, laws that relate to the imposition upon employers of a tax in respect of salaries or wages paid or payable by them or the assessment or collection of such a tax.

Orders

Subject to section 81 of the Act, the Minister may make orders, not inconsistent with the Act or these Regulations, with respect to any matter for or in relation to which provision may be made by regulations under the Act.

(S.R. 6/88)—Cat. No. 16/8.1.1988

NOTE

1. Notified in the Commonwealth of Australia Gazette on 29 January 1988.

Printed by Authority by the Commonwealth Government Printer

Source text

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

1 Horticultural Research and Development Corporation Regulations