Australian Overseas Projects Corporation (Liability to Taxation) Regulations (Cth)

Statutory Rules

1978 No. 231

REGULATIONS UNDER THE AUSTRALIAN OVERSEAS PROJECTS CORPORATION ACT 1978*

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 Overseas Projects Corporation Act 1978.

Dated this sixteenth day of November 1978.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

J. D. ANTHONY

Minister of State for Trade and Resources

 

AUSTRALIAN OVERSEAS PROJECTS CORPORATION (LIABILITY TO TAXATION) REGULATIONS

Citation

1. These Regulations may be cited as the Australian Overseas Projects Corporation (Liability to Taxation) Regulations.

Liability to pay-roll tax

2. Sub-section 45 (2) of the Australian Overseas Projects Corporation Act 1978 does not apply in relation to taxation under each of the following laws:

(a) the Pay-roll Tax Act, 1971 of the State of New South Wales as amended and in force from time to time;

(b) the Pay-roll Tax Act 1971 of the State of Victoria as amended and in force from time to time;

(c) the Pay-roll Tax Act 1971 of the State of Queensland as amended and in force from time to time;

 

* Notified in the Commonwealth of Australia Gazette on 23 November 1978.

 

(d) the Pay-roll Tax Act, 1971 of the State of South Australia as amended and in force from time to time;

(e) the Pay-roll Tax Act, 1971 of the State of Western Australia as amended and in force from time to time;

(f) the Pay-roll Tax Act 1971 of the State of Tasmania as amended and in force from time to time;

(g) the Pay-roll Tax Ordinance