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 1997 No. 78
Registered 12 Apr 2010
Start Date 14 Apr 1997
End Date 14 Dec 1997
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Repealed by Agriculture, Fisheries and Forestry Redundant Regulations (Repeal) 2011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 14 April 1997 (HISTREG CHAP 1446 #DATE 14:04:1997)

*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, saving or
number notification commencement transitional provisions
in Gazette
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
1996 No. 143 5 July 1996 28 June 1996 (see r. 1) -
1997 No. 78 14 Apr 1997 14 Apr 1997 Ñ 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ad=added or inserted am=amended rep=repealed rs=repealed and substituted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. 4A ad. 1996 No. 143
R. 5 ad. 1994 No. 43
am. 1994 No. 89
rep. 1997 No. 78 R. 6 ad. 1994 No. 43
am. 1997 No. 78 R. 7 ad. 1994 No. 43
am. 1994 No. 89
rs. 1997 No. 78 #ADD 28:5:1997

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
4A. Payments to Wool International-prescribed percentage
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 4A
Payments to Wool International-prescribed percentage

4A. For the purposes of paragraph 43(4)(b) of the Act, the percentage prescribed for a financial year commencing on or after 1 July 1996 is 0%.

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 subsection 64 (3) of the Act, a wool tax record, in relation to a person who has paid tax under a Wool Tax Act, must contain a statement of the amounts of wool tax 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 paragraph 66 (2) (b) of the Act, the register of wool-tax payers must contain, in relation to each wool-tax payer, 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.