Finance Regulations Amendment (Disclosure of Information) Regulations 2024 (WA)

Western Australia

First Home Owner Grant Act 2000 Taxation Administration Act 2003

Finance Regulations Amendment (Disclosure of Information) Regulations 2024

Western Australia

Finance Regulations Amendment (Disclosure of Information) Regulations 2024 Contents First Home Owner Grant Act 2000 Taxation Administration Act 2003

First Home Owner Grant Act 2000 Taxation Administration Act 2003

Finance Regulations Amendment (Disclosure of Information) Regulations 2024

Made by the Governor in Executive Council.

Part 1 – Preliminary1.Citation

These regulations are the Finance Regulations Amendment (Disclosure of Information) Regulations 2024.

2.Commencement

These regulations come into operation as follows —

• (a)

  Part 1 — on the day on which these regulations are published on the WA legislation website;

• (b)

  the rest of the regulations — on the day after that day.

Part 2 – First Home Owner Grant Regulations 2000 amended3.Regulations amended

This Part amends the First Home Owner Grant Regulations 2000.

4.Regulation 11 amended

• (1)

  After regulation 11(2)(d) insert:

   
  • (da)

    a person involved in the administration of a relevant scheme, if the disclosure is made for the purposes of the administration of the scheme;

     
• (2)

  In regulation 11(3) insert in alphabetical order:

   

relevant scheme means a scheme administered by the department of the Public Service principally assisting the Minister in the administration of the Act —

• (a)

  to provide financial assistance by way of the payment of grants, subsidies or rebates; and

• (b)

  under principles approved by the Minister.

   
• (3)

  In regulation 11(3) in the definition of protected web site delete “Commissioner.” and insert:

   

Commissioner;

Part 3 – Taxation Administration Regulations 2003 amended5.Regulations amended

This Part amends the Taxation Administration Regulations 2003.

6.Regulation 14B inserted

After regulation 14A insert:

14B. Disclosure of information for purposes of administering schemes (s. 114(3)(g))

• (1)

  In this regulation —

relevant scheme means a scheme administered by the department of the Public Service principally assisting the Minister to administer the Act —

• (a)

  to provide financial assistance by way of the payment of grants, subsidies or rebates; and

• (b)

  under principles approved by the Minister.

• (2)

  For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to a person involved in the administration of a relevant scheme if the disclosure is made for the purposes of the administration of the scheme.

   

K. COLLERAN, Clerk of the Executive Council