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ad=added or inserted am=amended rep=repealed rs=repealed and substituted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.