EXPLANATORY STATEMENT
AUSTRALIAN CAPITAL TERRITORY
CANBERRA COLLEGE OF ADVANCED EDUCATION (LIABILITY TO TAXATION) REGULATIONS (AMENDMENT) 1989
STATUTORY RULES 1989 NO. 90
Subsection 29A(2) of the Canberra College of Advanced Education Act 1967 (the Act) provides that the Governor-General may make regulations providing that subsection 29A(1) of the Act does not apply in relation to taxation under a specified law. Subsection 29A(1) of the Act provides that the CCAE is not subject to taxation under the laws of the Commonwealth or of a State or Territory.
The Canberra College of Advanced Education (Liability to Taxation) Regulations (Amendment) 1989 (“the amending Regulation) repeals Regulation 2 of the Canberra College of Advanced Education (Liability to Taxation) Regulations and substitutes a Regulation which provides that subsection 29A(1) of the Act does not apply to the Payroll Tax (Territories) Assessment Act 1971 (the Payroll Tax Act) or the Payroll Tax Ordinance 1987 (the Ordinance). The repealed Regulation covered the Payroll Tax Act but not the Ordinance.
The amending Regulation ensures that the CCAE continues to be liable for payroll tax which, prior to the commencement of the Ordinance, was imposed by the Payroll Tax Act.
ISSUED WITH THE AUTHORITY OF THE MINISTER OF STATE FOR THE ARTS AND TERRITORIES