Primary Industries and Energy Research and Development Corporations (Liability to Pay-roll Tax) Regulations (Cth)

Statutory Rules 1995

No. 306 1

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Primary Industries and Energy Research and Development Corporations (Liability to Pay‑roll Tax) Regulations

I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries and Energy Research and Development Act 1989.

Dated 19 October 1995.

 P. R. SINCLAIR

 Administrator

By His Excellency’s Command,

BOB COLLINS

Minister for Primary Industries and Energy

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Citation

 1. These Regulations may be cited as the Primary Industries and Energy Research and Development Corporations (Liability to Pay‑roll Tax) Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

Interpretation

 2. In these Regulations:

“Act” means the Primary Industries and Energy Research and Development Act 1989.

Liability of R & D Corporations to pay-roll tax

 3. Subsection 46 (2) of the Act does not apply in relation to taxation under any of the following laws:

• (a)

  Pay-roll Tax Act 1971 of New South Wales;

• (b)

  Pay-roll Tax Act 1971 of Victoria;

• (c)

  Pay-roll Tax Act 1971 of Queensland;

• (d)

  Pay-roll Tax Act 1971 of South Australia;

• (e)

  Pay-roll Tax Act 1971 of Western Australia;

• (f)

  Pay-roll Tax Act 1974 of Tasmania;

• (g)

  Pay-roll Tax Act 1971 of the Northern Territory;

• (h)

  Pay-roll Tax Act 1987 of the Australian Capital Territory.

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NOTE

1. Notified in the Commonwealth of Australia Gazette