Commonwealth legislation

Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

306 of 1995

Collection

legislative instrument

Plain English Summary

1/10 complexity

What it does

These regulations ensure that primary industries and energy research & development (R&D) corporations must pay state and territory pay-roll tax (a tax on wages paid to employees).

The background

Under the Primary Industries and Energy Research and Development Act 1989, these R&D corporations are generally exempt from taxation under subsection 46(2) of that Act. These regulations create a specific exception to that exemption.

The exception

The tax exemption does not apply to pay-roll tax. This means these corporations remain liable for paying wage-based taxes under the laws of:

New South Wales
Victoria
Queensland
South Australia
Western Australia
Tasmania
Northern Territory
Australian Capital Territory

Why it matters

Without these regulations, the R&D corporations might claim exemption from state and territory pay-roll taxes due to their broad federal tax exemption. This ensures they contribute to state revenue like other employers.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations.

Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations

Statutory Rules 1995 No. 3061

__________________

Primary Industries and Energy Research and Development Corporations (Liability to Pay‑roll Tax) Regulations

I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries and Energy Research and Development Act 1989.

Dated 19 October 1995.

P. R. SINCLAIR

Administrator

By His Excellency’s Command,

BOB COLLINS

Minister for Primary Industries and Energy

____________

Citation

These Regulations may be cited as the Primary Industries and Energy Research and Development Corporations (Liability to Pay‑roll Tax) Regulations.

Note: [NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

Interpretation

In these Regulations:

“Act” means the Primary Industries and Energy Research and Development Act 1989.

Liability of R & D Corporations to pay-roll tax

Subsection 46 (2) of the Act does not apply in relation to taxation under any of the following laws:

(a) Pay-roll Tax Act 1971 of New South Wales;

(b) Pay-roll Tax Act 1971 of Victoria;

(d) Pay-roll Tax Act 1971 of South Australia;

(e) Pay-roll Tax Act 1971 of Western Australia;

(f) Pay-roll Tax Act 1974 of Tasmania;

(g) Pay-roll Tax Act 1971 of the Northern Territory;

(h) Pay-roll Tax Act 1987 of the Australian Capital Territory.

_________________________________________________

NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 26 October 1995.

Source text

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

1 Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations