His 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 1996.
2 Commencement
This Regulation commences on 1 January 1997.
3 Definitions
In this Regulation:the Act means the Taxation Administration Act 1996.
4 Notes
The explanatory note does not form part of this Regulation.
Part 2 Reciprocal taxation laws
5 Reciprocal taxation laws
The following Acts (and any regulations made under those Acts) are reciprocal taxation laws for the purposes of section 82 (c) of the Act:CommonwealthDebits Tax Administration Act 1982
Fringe Benefits Tax Assessment Act 1986
Higher Education Funding Act 1988
Income Tax Assessment Act 1936
Medicare Levy Act 1986
Petroleum Resource Rent Tax Assessment Act 1987
Sales Tax Assessment Acts 1930
Superannuation Guarantee Charge Act 1992
Taxation (Unpaid Company Tax) Assessment Act 1982
Tobacco Charges Assessment Act 1955
Trust Recoupment Tax Assessment Act 1985
Wool Tax Acts 1964Australian Capital TerritoryAmbulance Service Levy Act 1990
Business Franchise (Liquor) Act 1993
Business Franchise (Tobacco and Petroleum Products) Act 1984
Financial Institutions Duty Act 1987
Gaming Machine Act 1987
Gas Levy Act 1991
Payroll Tax Act 1987
Stamp Duties and Taxes Act 1987
Taxation (Administration) Act 1987Northern TerritoryBusiness Franchise Act
Debits Tax Act 1990
Energy Resource Consumption Levy Act 1985
Financial Institutions Duty Act 1989
Pay-roll Tax Act
Stamp Duty Act
Taxation (Administration) ActQueenslandDebits Tax Act 1990
Pay-roll Tax Act 1971
Land Tax Act 1915
Stamp Act 1894
Tobacco Products (Licensing) Act 1988South AustraliaPetroleum Products Regulation Act 1995
Debits Tax Act 1994
Financial Institutions Duty Act 1983
Land Tax Act 1936
Pay-roll Tax Act 1971
Stamp Duties Act 1923
Taxation Administration Act 1996
Tobacco Products (Licensing) Act 1986TasmaniaFinancial Institutions Duty Act 1986
Land and Income Taxation Act 1910
Pay-roll Tax Act 1971
Petroleum Products Business Franchise Licences Act 1981
Stamp Duties Act 1931
Tobacco Business Franchise Licences Act 1980VictoriaBusiness Franchise (Petroleum Products) Act 1979
Business Franchise (Tobacco) Act 1974
Debits Tax Act 1990
Financial Institutions Duty Act 1982
Land Tax Act 1958
Pay-roll Tax Act 1971
Stamps Act 1958Western AustraliaBusiness Franchise (Tobacco) Act 1975
Debits Tax Assessment Act 1990
Financial Institutions Duty Act 1983
Land Tax Assessment Act 1976
Pay-roll Tax Assessment Act 1971
Stamp Act 1921