Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

164 of 1976

Collection

legislative instrument

Plain English Summary

1/10 complexity

What this does

These regulations ensure the Pipeline Authority (a Commonwealth government body that built and operated pipelines) must pay state pay-roll taxes just like private employers do.

The background

Under the Pipeline Authority Act 1973, the Authority was generally exempt from taxation. These regulations create a specific exception to that exemption.

Key details

The Authority is made liable for pay-roll tax in all six Australian states: New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania
This applies to each state's Pay-roll Tax Act 1971 (including any future updates to those laws)
Without these regulations, the Authority would be exempt from these state taxes under section 33(2) of the parent Act

Why it matters

This ensures the government-owned Pipeline Authority contributes to state revenues based on the wages it pays employees, placing it on a similar footing to private sector employers for state tax purposes.

JSON API Tax / GST / superannuation

Deep dive

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Current sections

Direct links to the current provisions in Pipeline Authority (Liability to Taxation) Regulations.

Pipeline Authority (Liability to Taxation) Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules

1976 No. 164

REGULATIONS UNDER THE PIPELINE AUTHORITY ACT 1973.*

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 Pipeline Authority Act 1973.

Dated this twenty-ninth day of July, 1976.

JOHN R. KERR

Governor-General.

By His Excellency’s Command,

J. D. ANTHONY

Minister of State for National Resources.

————

PIPELINE AUTHORITY (LIABILITY TO TAXATION) REGULATIONS

Citation.

1. These Regulations may be cited as the Pipeline Authority (Liability to Taxation) Regulations.

Liability to State pay-roll tax.

2. Sub-section 33 (2) of the Pipeline Authority Act 1973 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 3 August 1976.

Source text

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

1 Pipeline Authority (Liability to Taxation) Regulations