Taxation Administration Amendment Regulations 2009 (WA)

15 May 2009 GOVERNMENT GAZETTE, WA 1639

TR302*

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations 2009

Made by the Governor in Executive Council.

I.            Citation

( 1) In regulation 5A(1) delete "stamping".

These regulations are the Taxation Administration Amendment
Regulations 2009.

2.            Commencement

These regulations come into operation as follows —

(a)	regulations 1 and 2— on the day on which these regulations are published in the Gazette;
(b)	the rest of the regulations — on the day after that day.

3.            Regulations amended

These regulations amend the Taxation Administration
Regulations 2003.

4.            Regulation 5A amended

1640 GOVERNMENT GAZETTE, WA 15 May 2009

(2) In regulation 5A(2) -

(a) delete "stamping";

(b) delete "stamp duty payable on an instrument" and insert:

duty payable on a transaction or instrument

(c) delete paragraphs (b)(i) and (ii) and "or" after

subparagraph (i) and insert:

(i)     whether duty was payable; or

(ii)     the amount of duty payable;

(d) after paragraph (a) insert:

and

(3) In regulation 5A(3) insert in alphabetical order:

duty means duty under the Duties Act 2008 or stamp

duty under the Stamp Act 1921;

(4) In regulation 5A(3) in the definition of online stamping

arrangement -

(a)	delete "stamping";
(b)	delete "stamp duty payable on an instrument" and insert:

duty payable on a transaction or instrument

5.            Regulation 9 amended

In regulation 9(1) -

(a) in paragraph (c) delete "1921." and insert:

1921; or

(b) after paragraph (c) insert: (d) the Duties Act 2008.

(c) after paragraph (a) insert:

or

15 May 2009 GOVERNMENT GAZETTE, WA 1641

6.            Regulation 13 replaced

Delete regulation 13 and insert:

13A.	Disclosure of information about vehicle licensing (section 114(3)(g))
(1)	In this regulation - DG (vehicle licensing) means the chief executive officer of the department of the Public Service principally assisting in the administration of the provisions that the Road Traffic Act 1974 section 5(1) defines as the licensing provisions of this Act.
(2)	For the purposes of section 114(3 )(g) of the Act, the Commissioner may disclose to the DG (vehicle licensing) information about the affairs of a person that was disclosed or obtained under -

(a)	the Stamp Act 1921 Part IIIC; or
(b)	the Duties Act 2008 Chapter 5.

13B.	Disclosure of information about petroleum matters (section 114(3)(g))
(1)	In this regulation - CEO (petroleum) means the chief executive officer of the department of the Public Service principally assisting in the administration of the Petroleum and Geothermal Energy Resources Act 1967.
(The Petroleum Act 1967 was renamed by the Petroleum Amendment Act 2007 and is now the Petroleum and Geothermal Energy Resources Act 1967. /
(2)	For the purposes of section 114(3 )(g) of the Act, the Commissioner may disclose to the CEO (petroleum), in

relation to the sale, transfer or value of petroleum titles
and mining tenements, information relating to any or all of the following -
(a)	exploration permits, drilling reservations, production licences, retention leases and production access authorities granted pursuant
to the Petroleum and Geothermal Energy Resources Act 1967;
(b)	exploration permits, production licences, retention leases and pipeline licences granted under the Petroleum (Submerged Lands) Act 1982;
(c)	pipeline licences granted pursuant to the Petroleum Pipelines Act 1969.

1642 GOVERNMENT GAZETTE, WA 15 May 2009

13C. Disclosure about land transfers (section 114(3)(g))

(1) In this regulation -

CEO (Landgate) means the chief executive officer of the Western Australian Land Information Authority; duty means -

(a)	transfer duty under the Duties Act 2008 Chapter 2; or
(b)	stamp duty under the Stamp Act 1921.

(2) For the purposes of section 114(3 )(g) of the Act, the information identifying persons authorised to pay duty under a special tax return arrangement.

13.	Disclosure of information about pastoral lessees (section 114(3)(g))
(1)	In this regulation - Pastoral Lands Board means the Pastoral Lands Board established by the Land Administration Act 1997 section 94; pastoral lessee has the meaning given in the Land Administration Act 1997 section 3(1).
(2)	For the purposes of section 114(3 )(g) of the Act, the Commissioner may disclose to the Pastoral Lands Board information about the affairs of persons who are or were pastoral lessees that was disclosed to or obtained by the Commissioner under the Duties Act 2008 or the Stamp Act 1921.

7.           Regulation 14 amended

(1) In regulation 14(1)-

(a)	in paragraph (c) delete "[phone]." and insert: [phone]; and
(b)	after paragraph (c) insert:

(d) for duties under the Duties Act 2008 -

[phone].

(c) after paragraph (a) insert:

and

15 May 2009 GOVERNMENT GAZETTE, WA 1643

(2) In regulation 14(3) —

(a) in paragraph (c) delete "[email protected]." and insert:

[email protected]; and

(b)	after paragraph (c) insert:
(d) for duties under the Duties Act 2008 —

[email protected].

(c) after paragraph (a) insert:
and

By Command of the Governor,

PETER CONRAN, Clerk of the Executive Council.