Federal Register of Legislation - Australian Government

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Wool International Regulations

SR 1993 No. 336 Regulations as amended, taking into account amendments up to SR 1994 No. 89
Registered 12 Apr 2010
Start Date 07 Apr 1994
End Date 27 Jun 1996
Date of repeal 08 Jun 2011
Repealed by Agriculture, Fisheries and Forestry Redundant Regulations (Repeal) 2011

WOOL INTERNATIONAL REGULATIONS
- In force under the Wool International Act 1993
- Updated as at 13 April 1994 (HISTREG CHAP 1096 #DATE 13:04:1994)

*1* The Wool International Regulations (in force under the Wool International Act 1993) as shown in this reprint comprise Statutory Rules 1993 No. 336 amended as indicated in the Tables below.
Table of Statutory Rules
Year and Date of Date of Application
Number notification commencement saving or
in Gazette transitional
provisions
1993 No. 336 10 Dec 1993 10 Dec 1993
1994 No. 43 11 Mar 1994 R. 4: 1 Dec 1993
Remainder: 11 Mar 1994 -
89 7 Apr 1994 7 Apr 1994 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 2 am. 1994 No. 43
R. 4 ad. 1994 No. 43
R. 5 ad. 1994 No. 43
am. 1994 No. 89
R. 6 ad. 1994 No. 43
R. 7 ad. 1994 No. 43
am. 1994 No. 89

WOOL INTERNATIONAL REGULATIONS - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS
Regulation
1. Citation
2. Interpretation
3. Paragraph 23 (6) (b) of the Act - prescribed
organisations
4. Liability to State pay-roll tax
5. Additional contributions
6. Provision of wool tax records to wool-tax payers
7. Register of wool-tax payers

WOOL INTERNATIONAL REGULATIONS - REG 1
Citation

1. These Regulations may be cited as the Wool International Regulations.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

WOOL INTERNATIONAL REGULATIONS - REG 2
Interpretation

2. (1) In these Regulations, unless the contrary intention appears:
"Act" means the Wool International Act 1993;
"intermediary" has the same meaning as in the Wool Tax (Administration) Regulations;
"the Commissioner" means the Commissioner of Taxation.


(2) A reference in these Regulations to selling wool includes a reference to incurring liability to pay wool tax otherwise than by selling wool.

WOOL INTERNATIONAL REGULATIONS - REG 3
Paragraph 23 (6) (b) of the Act - prescribed organisations

3. The following organisations are prescribed for the purposes of paragraph 23 (6) (b) of the Act:
(a) Australian Council of Wool Exporters;
(b) Australian Interior Textile and Carpet Wool Council;
(c) Australian National Committee of the International Wool Textile Organisation;
(d) Australian Wool Processors Council;
(e) International Wool Textile Organisation;
(f) National Council of Wool Selling Brokers of Australia;
(g) Private Treaty Wool Merchants of Australia;
(h) Wool Council of Australia.

WOOL INTERNATIONAL REGULATIONS - REG 4
Liability to State pay-roll tax

4. Subsection 61 (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.

WOOL INTERNATIONAL REGULATIONS - REG 5
Additional contributions

5. (1) For the purposes of subsection 45 (2) of the Act, an additional contribution in relation to a particular financial year is to be paid to the Commonwealth by paying it to the Commissioner not later than 3 months after the end of that financial year.


(2) If a person who has paid wool tax imposed in a financial year commencing on or after 1 July 1993 on shorn wool (other than carpet wool) makes an additional contribution, the person must give the Commissioner the particulars set out in subregulation (4).
Penalty: 5 penalty units.


(3) If an intermediary makes an additional contribution on behalf of a person who has paid wool tax imposed in a financial year commencing on or after 1 July 1993 on shorn wool (other than carpet wool), the intermediary must give the Commissioner the particulars set out in subregulation (4) (as far as the intermediary is able to ascertain them).
Penalty: 5 penalty units.


(4) For the purposes of subregulations (2) and (3), the following are the particulars that must be given to the Commissioner:
(a) the full name and postal address of the wool-tax payer (including any applicable Australian Company Numbers and details of any associated trading names relevant to the person's wool related activities);
(b) the full name and postal address of the intermediary (if any, including any applicable Australian Company Numbers and details of any associated trading names relevant to the person's wool related activities);
(c) the gross value of taxable wool sold by the person in the year to which the additional payment relates;
(d) the gross value of any taxable carpet wool sold by the person in the year to which the additional payment relates;
(e) if an intermediary is giving the particulars - the total tax paid by the intermediary in relation to the wool referred to in paragraphs (c) and (d).


(5) The particulars referred to in subregulation (4) must be given to the Commissioner:
(a) in writing; or
(b) in an electronic form acceptable to the recipient.


(6) If a person gives particulars referred to in subregulation (4) to the Commissioner, the Commissioner must give them to Wool International.

WOOL INTERNATIONAL REGULATIONS - REG 6
Provision of wool tax records to wool-tax payers

6. (1) For the purposes of subsection 64 (1) of the Act, a wool tax record must be sent annually.


(2) For the purposes of subsection 64 (3) of the Act, a wool tax record in relation to a person who has paid tax under the Wool Tax Acts must contain a statement of:
(a) the amounts of wool tax; and
(b) additional contributions under section 45 of the Act;
paid by the person during the financial year to which the record relates, including brief details sufficient to identify each particular transaction.

WOOL INTERNATIONAL REGULATIONS - REG 7
Register of wool-tax payers

7. For the purposes of paragraph 66 (2) (b) of the Act, the register of wool-tax payers must contain, in relation to each wool-tax payer:
(a) the particulars given to the Commissioner under subsection 28 (2), 29 (2), 30 (2), 31 (2) or 32 (2) of the Administration Act that are transmitted by the Commissioner to Wool International under section 63 of the Act; and
(b) any particulars given to Wool International under subregulation 5 (6).