Table Of Contents

Taxation Administration Regulation 2003

Her Excellency the Governor, with the advice of the Executive Council, has made the following Regulation under the Taxation Administration Act 1996.

MICHAEL EGAN, M.L.C.,Treasurer
Part 1 Preliminary
1   Name of Regulation
This Regulation is the Taxation Administration Regulation 2003.
2   Commencement
This Regulation commences on 1 July 2003.
3   Definitions
In this Regulation:
the Act means the Taxation Administration Act 1996.
4   Notes
Notes included in this Regulation do not form part of this Regulation.
Part 2 Recognised revenue laws
5   Recognised revenue laws
Each of the following Acts (and any regulations under those Acts) is declared to be a recognised revenue law pursuant to paragraph (c) of the definition of recognised revenue law in section 80A (5) of the Act:
Northern Territory
Fuel Subsidies Act 1998
Queensland
Fuel Subsidy Act 1997
Tobacco Products (Licensing) Act 1988
South Australia
Petroleum Products Regulation Act 1995
Victoria
Business Franchise (Petroleum Products) Act 1979
Part 3 Miscellaneous
6   Permitted disclosures
The Commissioner of Police is a prescribed person for the purposes of section 82 (l) of the Act.
Note—
The effect of this provision is to authorise a tax officer to disclose information obtained under or in relation to the administration of a taxation law to the Commissioner of Police or a person authorised by the Commissioner.
7   Repeal
(1)  The Taxation Administration Regulation 1996 is repealed.
(2)  Any act, matter or thing that, immediately before the repeal of the Taxation Administration Regulation 1996, had effect under that Regulation continues to have effect under this Regulation.