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:CommonwealthDebits Tax Administration Act 1982
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
International Tax Agreements Act 1953
Petroleum Resource Rent Tax Assessment Act 1987
Product Grants and Benefits Administration Act 2000
Sales Tax Assessment Act 1992
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Taxation (Unpaid Company Tax) Assessment Act 1982
Tobacco Charges Assessment Act 1955
Trust Recoupment Tax Assessment Act 1985
Wool Tax (Administration) Act 1964Northern TerritoryFuel Subsidies Act 1998QueenslandCommunity Ambulance Cover Act 2003
Fuel Subsidy Act 1997
Tobacco Products (Licensing) Act 1988South AustraliaPetroleum Products Regulation Act 1995VictoriaBusiness Franchise (Petroleum Products) Act 1979cl 5: Am 16.7.2004.
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(1) The Taxation Administration Regulation 1996 is repealed.(2) Any act, matter or thing that, immediately before the repeal of the Taxation Administration Regulation 1996, had effect under that Regulation continues to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.