Australian Wheat Board (Liability to Taxation) Regulations (Cth)

Statutory Rules

1976 No. 176

REGULATIONS UNDER THE WHEAT INDUSTRY STABILIZATION ACT 1974.*

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 Industry Stabilization Act 1974.

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 WHEAT BOARD (LIABILITY TO TAXATION) REGULATIONS

Citation.

1. These Regulations may be cited as the Australian Wheat Board (Liability to Taxation) Regulations.

Liability to State pay-roll tax.

2. Sub-section 37 (2) of the Wheat Industry Stabilization Act 1974 does not apply in relation to taxation under any of the following laws or under any of those laws as amended and in force from time to time:—

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

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

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

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

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

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

 

* Notified in the Australian Government Gazette