1Pipeline 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.

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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;

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

(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.