Commonwealth legislation

University of Canberra Regulations

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

244 of 1993

Collection

legislative instrument

Plain English Summary

1/10 complexity

What it does: This regulation removes a tax exemption for the University of Canberra. Under the University of Canberra Act 1989, the university is likely exempt from certain taxes (specifically Section 38). This rule creates an exception: the university must pay payroll tax to the ACT Government under the Payroll Tax Act 1987 (ACT).

Who it affects:

The University of Canberra (it must now pay this specific territory tax)
The ACT Government (it collects the revenue)

Why it matters: It ensures the university contributes to ACT payroll tax like other employers, rather than claiming a Commonwealth exemption. This affects the university's operating costs and the Territory's revenue base.

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Current sections

Direct links to the current provisions in University of Canberra Regulations.

University of Canberra Regulations

Commonwealth Coat of Arms of Australia

Statutory Rules 1993 No. 2441

__________________

University of Canberra Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the University of Canberra Act 1989.

Dated 15 September 1993.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

KIM C. BEAZLEY

Minister for Employment, Education and Training

____________

Citation

These Regulations may be cited as the University of Canberra Regulations.

Commencement

These Regulations are taken to have commenced on 1 January 1990.

Interpretation

In these Regulations, unless the contrary intention appears:

“Act” means the University of Canberra Act 1989.

Taxation

Section 38 of the Act does not apply in relation to taxation under the Payroll Tax Act 1987 of the Australian Capital Territory.

___________________________________________________________

NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 22 September 1993.

Source text

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

1 University of Canberra Regulations

Statutory Rules 1993 No. 2441

__________________

University of Canberra Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the University of Canberra Act 1989.

Dated 15 September 1993.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

KIM C. BEAZLEY

Minister for Employment, Education and Training

____________

Citation

These Regulations may be cited as the University of Canberra Regulations.

Commencement

These Regulations are taken to have commenced on 1 January 1990.

Interpretation

In these Regulations, unless the contrary intention appears:

“Act” means the University of Canberra Act 1989.

Taxation

Section 38 of the Act does not apply in relation to taxation under the Payroll Tax Act 1987 of the Australian Capital Territory.

___________________________________________________________

NOTE

Note: 1. Notified in the Commonwealth of Australia Gazette on 22 September 1993.