Taxation Administration Amendment Regulations 2013 (WA)

6240 GOVERNMENT GAZETTE, WA 17 December 2013

TR302*

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations 2013

Made by the Governor in Executive Council.

1.             Citation

These regulations are the Taxation Administration Amendment
Regulations 2013.

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)	regulations 3 and 8 — on the day after that day;
(c)	the rest of the regulations — on 1 January 2014.

3.             Regulations amended

These regulations amend the Taxation Administration
Regulations 2003.

4.             Regulation 3 amended

In regulation 3 delete “3.5% per annum.” and insert:

2.7% per annum.

17 December 2013 GOVERNMENT GAZETTE, WA 6241

5.             Regulation 4 amended

In regulation 4 delete “3.5% per annum.” and insert:

2.7% per annum.

6.             Regulation 5 amended

In regulation 5 delete “11.5% per annum.” and insert:

10.7% per annum.

7.             Regulation 5B inserted

After regulation 5A insert:

5B.	Rate of interest for refunds (section 54(2A))
The rate of interest payable for the purposes of section 54(2A) of the Act is 2.7% per annum.

8.             Regulation 13E inserted

After regulation 13D insert:

13E.	Disclosure of information to an interstate official: first home owner grant (section 114(3)(g))
(1)	In this regulation —
corresponding law has the meaning given in the First Home Owner Grant Act 2000 section 3(1).
(2)	For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose information or material to an official administering a corresponding law, for a purpose related to the administration of the corresponding law.

G. MOORE, Clerk of the Executive Council.

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