Commonwealth Numbered Regulations - Explanatory Statements

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AUSTRALIAN PORK CORPORATION REGULATIONS 1995 NO. 305

STATUTORY RULES 1995 No. 305

Issued by the Authority of the Minister for Primary Industries and Energy

Pig Industry Act 1986

Australian Pork Corporation Regulations

Subsection 31(2) of the Pig Industry Act 1986 (the Act) provides that the Australian Pork Corporation is not liable to taxation under a law of a State or Territory, subject to subsection 31(3), which permits regulations to be made providing that subsection 31(2) does not apply in relation to a specified law.

Section 72 of the Act provides generally that the Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

The new regulations provide as follows:

Regulation 1 - the Regulations may be cited as the Australian Pork Corporation Regulations.

Regulation 2 - defines "Act" to mean Pig Industry Act 1986.

Regulation 3 - provides that subsection 31(2) of the Act does not apply in relation to taxation under the pay-roll tax legislation of any of the States or the Northern Territory or the Australian Capital Territory. The effect of this regulation is to make the APC liable to State and Territory pay-roll tax in those States and Territories in which it operates.

The Chairman of the Board of the APC was advised by the minister for Primary Industries and Energy on 11 April 1995 of the proposal for the regulations. The APC has been paying pay-roll tax since 1987, although under no statutory obligation to do so. No objection was received to the proposal to make regulations removing the exemption from pay-roll tax.

The regulations commenced on gazettal.