Australian Wine and Brandy Corporation (Liability to Taxation) Regulations (Cth)

Statutory Rules 1981 No. 1551

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Australian Wine and Brandy Corporation

(Liability to Taxation) Regulations

I,. THE ADMINISTRTOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and in pursuance of section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Australian Wine and Brandy Corporation Act 1980.

 Dated 17 June 1981.

 STANLEY BURBURY

 Administrator

 By His Excellency’s Command,

PETER NIXON

Minister of State for Primary Industry

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Citation

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

Liability to pay-roll tax

 2. Sub-section 39 (2) of the Australian Wine and Brandy Corporation Act 1980 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;

• (c)

  the Pay-roll Tax Act 1971 of the State of Queensland;

• (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 1978of the Northern Territory.

 

NOTE

1. Notified in the Commonwealth of Australia Gazette