Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000

Administered by Department of Agriculture, Fisheries and Forestry

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Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000

 

No. 47, 2000

 

 

 

 

Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000

 

No. 47, 2000

 

 

 

 

An Act to amend the Australian Wool Research and Promotion Organisation Act 1993, and for related purposes

 

 

Contents

1 Short title...................................

2 Commencement...............................

3 Schedule(s)..................................

Schedule 1—Amendments

Australian Wool Research and Promotion Organisation Act 1993

Wool Tax Act (No. 1) 1964

Wool Tax Act (No. 2) 1964

Wool Tax Act (No. 3) 1964

Wool Tax Act (No. 4) 1964

Wool Tax Act (No. 5) 1964

 

Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000

No. 47, 2000

 

 

 

An Act to amend the Australian Wool Research and Promotion Organisation Act 1993, and for related purposes

[Assented to 3 May 2000]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000.

2  Commencement

  This Act commences on the day on which it receives the Royal Assent.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.


Schedule 1—Amendments

 

Australian Wool Research and Promotion Organisation Act 1993

1  After subsection 6(1A)

Insert:

 (1B) The Organisation also has the function of planning, facilitating and participating in:

 (a) the reform, privatisation or abolition of the Organisation; or

 (b) the establishment of a new body or bodies to perform any of the Organisation’s other functions or the conferral of any of those functions on an existing body or bodies;

or both.

 (1C) The Organisation also has the function of providing funds to another person or body (including the Commonwealth) to reimburse the person or body for expenses or liabilities it incurs in participating in processes of the kind mentioned in subsection (1B). However, this function must not be performed except as required or permitted by directions given under subsection (1D).

 (1D) The Organisation must comply with any written directions from the Minister about the performance of its functions under subsection (1B) or (1C). Section 68 does not apply to a direction given under this subsection.

 (1E) A direction given under subsection (1D) may deal with specific matters, or set out general policies and require the Organisation to perform the relevant functions consistently with those policies, or both.

 (1F) The Minister may, by writing, delegate the power to give directions under subsection (1D) to an Agency Head (within the meaning of the Public Service Act 1999).

2  Subsection 51(2)

Omit “approved” (first occurring), substitute “made”.

3  Paragraphs 51(2)(a) and (b)

Repeal the paragraphs, substitute:

 (a) a recommendation of a kind to which subsection (3) applies:

 (i) determined by the Minister in writing in that year, having regard to the information known to the Minister about the preferences of persons who have been liable to pay wool tax (including the results of the poll instigated by the Commonwealth government and known as WoolPoll 2000); or

 (ii) if no such determination is made in that year—approved in that year by wool‑tax payers by means of a postal ballot conducted under the regulations; or

 (b) a recommendation of a kind to which subsection (3) applies as varied in that year by another recommendation:

 (i) determined by the Minister in writing in that year, having regard to the information known to the Minister about the preferences of persons who have been liable to pay wool tax (including the results of the poll instigated by the Commonwealth government and known as WoolPoll 2000); or

 (ii) if no determination under this subsection is made by the Minister in that year—approved in that year by wool‑tax payers by means of a postal ballot conducted under the regulations.

4  After subsection 51(3)

Insert:

 (3A) For the purposes of subsection (3), the percentage specified in a recommendation may be nil.

5  Paragraphs 51(4)(a), (b) and (c)

Omit “approved”, substitute “made”.

6  Subsection 51(5)

Omit “approved”, substitute “made”.

Wool Tax Act (No. 1) 1964

7  Paragraph 6(4)(b)

Repeal the paragraph, substitute:

 (b) may be nil; but

Wool Tax Act (No. 2) 1964

8  Paragraph 6(4)(b)

Repeal the paragraph, substitute:

 (b) may be nil; but

Wool Tax Act (No. 3) 1964

9  Paragraph 6(4)(b)

Repeal the paragraph, substitute:

 (b) may be nil; but

Wool Tax Act (No. 4) 1964

10  Paragraph 6(4)(b)

Repeal the paragraph, substitute:

 (b) may be nil; but

Wool Tax Act (No. 5) 1964

11  Paragraph 6(4)(b)

Repeal the paragraph, substitute:

 (b) may be nil; but

12  Application of amendments

(1) The amendments made by items 2 to 6 apply in relation to current recommendations that apply to financial years beginning on or after 1 July 2000.

(2) The amendments made by items 7 to 11 apply in determining the rate of wool tax in relation to financial years beginning on or after 1 July 2000.

   

[Minister’s second reading speech made in—

House of Representatives on 16 February 2000

Senate on 9 March 2000]

 

(3/00)


 

 

 

Overview

The Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000 was enacted to address specific issues related to the funding and taxation of wool research and promotion in Australia. This Act amends the Australian Wool Research and Promotion Organisation Act 1993 and several Wool Tax Acts, aiming to streamline the processes around the allocation of wool tax funds and the management of the Australian Wool Research and Promotion Organisation. The legislation was introduced by the Parliament of Australia, with the overarching policy objective being to ensure that the wool industry’s research and promotional activities are effectively funded and managed, reflecting the current preferences and needs of wool producers. By making amendments to the existing framework, the Act seeks to enhance the efficiency and responsiveness of the wool tax system and the Organisation's operations.

Scope and Application

The Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000 amends the Australian Wool Research and Promotion Organisation Act 1993 and related Wool Tax Acts. This Act applies to the Australian Wool Research and Promotion Organisation (AWORO) and any other entities that may be established to take over AWORO's functions. The geographic reach of the Act is federal, as it pertains to a Commonwealth-established organisation and related taxes collected at a national level. The Act modifies the funding and tax arrangements for wool research and promotion, including changes to the process for making recommendations regarding the wool tax rate and the ability of the Organisation to provide funds for certain activities related to its reform or privatisation. Notably, the Act allows for the possibility of a nil tax rate, a change from previous legislation. These amendments apply to financial years beginning on or after 1 July 2000. The Act does not specify any exclusions, exemptions, or thresholds, and its provisions are direct without the need for subordinate instruments to extend or restrict its application.

Key Provisions

The Australian Wool Research and Promotion Organisation Amendment (Funding and Wool Tax) Act 2000 (the "Act") amends the Australian Wool Research and Promotion Organisation Act 1993 (the "1993 Act") and various Wool Tax Acts (collectively, the "Tax Acts"). The Act introduces several significant changes to the existing legislative framework, primarily concerning the funding and tax mechanisms for wool research and promotion activities. Under the amendments, the Organisation has the additional function of planning, facilitating, and participating in the reform, privatisation, or abolition of the Organisation itself, or the establishment of a new body to perform its functions, or the conferral of those functions on an existing body (section 1(1B)). Furthermore, the Organisation is tasked with providing funds to another person or body to reimburse them for expenses or liabilities incurred in participating in these processes, subject to ministerial direction (section 1(1C) and (1D)). The Organisation must comply with any written directions from the Minister regarding the performance of these functions, with such directions not being subject to review under section 68 of the 1993 Act (section 1(1D)). These directions can cover specific matters or establish general policies for the Organisation to follow (section 1(1E)). The Minister can delegate the power to issue these directions to an Agency Head under the Public Service Act 1999 (section 1(1F)). The Act imposes several obligations on the Organisation and the Minister. The Organisation must follow the Minister’s directions concerning its functions, including those related to reform or privatisation (section 1(1C) and (1D)). The Minister’s directions can pertain to specific matters or establish overarching policies (section 1(1E)). Additionally, the Minister has the authority to determine or approve recommendations regarding the rate of wool tax, taking into account the preferences of wool-tax payers, as determined through mechanisms such as a postal ballot (sections 1(3A) and (4)). The Minister must make these recommendations in writing, and if no determination is made, the recommendations must be approved by wool-tax payers through a postal ballot (section 1(3)(a) and (4)). The Organisation must also ensure that the rate of wool tax may be set at nil, aligning with the Minister’s recommendations (sections 7 to 11). Breaches of the provisions under this Act may lead to civil or criminal consequences, although specific penalties are not detailed within the text. Given that the Act amends existing legislation without explicitly stating penalties for non-compliance, the penalties would likely be those specified in the original Acts, which may include fines or other sanctions for failure to comply with ministerial directions or tax obligations. The exact penalties would depend on the provisions of the Australian Wool Research and Promotion Organisation Act 1993 and the Wool Tax Acts.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.