EXPLANATORY STATEMENT
AUSTRALIAN CAPITAL TERRITORY
AUSTRALIAN NATIONAL UNIVERSITY (LIABILITY TO TAXATION)
REGULATIONS (AMENDMENT) 1989
STATUTORY RULES 1989 NO. 89
Subsection 31D(2) of the Australian National University Act 1946 (the Act) provides that the Governor-General may make regulations providing that subsection 31D(1) of the Act does not apply in relation to taxation under a specified law. Subsection 31D(1) of the Act provides that the ANU is not subject to taxation under the laws of the Commonwealth or of a State or Territory.
The Australian National University (Liability to Taxation) Regulations (Amendment) 1989 (the amending Regulation) amends the Australian National University (Liability to Taxation) Regulations to provide that the Payroll Tax Ordinance 1987 is a law to which subsection 31D(1) does not apply.
The amending Regulation ensures that the ANU continues to be liable for payroll tax which, prior to the commencement of the Payroll Tax Ordinance 1987, was imposed by the Payroll Tax (Territories) Assessment Act 1971 (in relation to which there is a subsisting regulation under subsection 31D(2) of the Act).
ISSUED WITH THE AUTHORITY OF THE MINISTER OF STATE FOR THE ARTS AND TERRITORIES