Australian Apple and Pear Corporation (Liability to Taxation) Regulations (Cth)

Statutory Rules

1976 No. 174

REGULATIONS UNDER THE AUSTRALIAN APPLE AND PEAR CORPORATION 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 Australian Apple and Pear Corporation Act 1973.

Dated this nineteenth day of August, 1976.

JOHN R. KERR

Governor-General.

By His Excellency’s Command,

IAN SINCLAIR

Minister of State for Primary Industry.

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AUSTRALIAN APPLE AND PEAR CORPORATION (LIABILITY TO TAXATION) REGULATIONS

Citation.

1. These Regulations may be cited as the Australian Apple and Pear Corporation (Liability to Taxation) Regulations.

Liability to State and Territory pay-roll tax.

2. Sub-section 36 (1) of the Australian Apple and Pear Corporation Act 1973 does not apply in relation to taxation under—

(a) the Pay-roll Tax (Territories) Act 1971; or

(b) any of the following laws or under any of those laws as amended and in force from time to time:—

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

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

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

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

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

(vi) Pay-roll Tax Act 1971 of the State of Tasmania.

  

* Notified in the Australian Government Gazette