Commonwealth legislation

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

267 of 1980

Collection

legislative instrument

Plain English Summary

2/10 complexity

These regulations make the Australian Wheat Board liable for state payroll taxes like any other employer by removing its Wheat Marketing Act tax exemption for payroll tax in all states and the Northern Territory. Effective retrospectively from 29 November 1979, this ensures the wheat authority pays payroll tax on employee wages and affects the Board and state/territory revenue offices.

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Current sections

Direct links to the current provisions in Wheat Marketing (Liability to Taxation) Regulations.

Wheat Marketing (Liability to Taxation) Regulations

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Statutory Rules

1980 No. 267

REGULATIONS UNDER THE WHEAT MARKETING ACT 19791

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 Wheat Marketing Act 1979.

Dated this third day of September 1980.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

PETER NIXON

Minister of State for Primary Industry

Wheat Marketing (Liability To Taxation) Regulations

Citation

These Regulations may be cited as the Wheat Marketing (Liability to Taxation) Regulations.

Commencement

These Regulations shall be deemed to have come into operation on 29 November 1979.

Liability to pay-roll tax

Sub-section 53 (2) of the Wheat Marketing Act 1979 does not apply in relation to taxation under any of the following laws as amended and in force from time to time:

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

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

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

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

(f) the Pay-roll Tax Act 1971 of the State of Tasmania;

(g) the Pay-roll Tax Ordinance 1978 of the Northern Territory.

Note

Note: 1. Notified in the Commonwealth of Australia Gazette on 11 September 1980.

Source text

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

1 Wheat Marketing (Liability to Taxation) Regulations