delete Australian Apple and Pear Corporation (Liability to Taxation) Regulations
These regulations clarified that the Australian Apple and Pear Corporation remained subject to ordinary Commonwealth taxation laws, despite its statutory corporate status. The instrument addressed common tax law provisions including income tax, GST, and fringe benefits tax.
The Australian Apple and Pear Corporation was wound up around 2005-2006 when it merged into Horticulture Australia Limited, rendering these 2014 regulations obsolete. Even if the entity persisted, provisions specifying liability to taxation merely restate existing legal obligations without creating regulatory value. Such instrument serves no purpose beyond administrative housekeeping—tax obligations arise automatically from general law; they need not be re-stated in subordinate legislation.