Taxation Administration Amendment Regulations 2020 (WA)

962 GOVERNMENT GAZETTE, WA 17 April 2020

TREASURY AND FINANCE

TR301

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations 2020

SL 2020/40

Made by the Governor in Executive Council.

1.             Citation

These regulations are the Taxation Administration Amendment
Regulations 2020.

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.             Regulations 13J and 13K inserted

After regulation 13I insert:

13J.	Disclosure of information to WorkCover WA (s. 114(3)(g))
(1)	In this regulation —
WorkCover WA has the meaning given in the Workers’
Compensation and Injury Management Act 1981
section 5(1).
(2)	For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose information or material to WorkCover WA for a purpose related to WorkCover
WA carrying out its functions under the Workers’
Compensation and Injury Management Act 1981.

17 April 2020 GOVERNMENT GAZETTE, WA 963

13K.	Disclosure of information to Corruption and Crime Commissioner (s. 114(3)(g))
(1)	In this regulation —
Corruption and Crime Commission means the Commission as defined in the Corruption, Crime and Misconduct Act 2003 section 3(1);
Corruption and Crime Commissioner means the Commissioner as defined in the Corruption, Crime and Misconduct Act 2003 section 3(1).
(2)	For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose information or material to the Corruption and Crime Commissioner for a purpose related to the Corruption and Crime Commission carrying out its functions under the Corruption, Crime and Misconduct Act 2003.

5.             Regulation 14A amended

(1) In regulation 14A(1) insert in alphabetical order:

Commissioner Fair Trading means the Commissioner

as defined in the Fair Trading Act 2010 section 6;

functions, in relation to a relevant recipient, means —

(a) in the case of the Legal Practice Board — the Legal Practice Board’s functions under the

Legal Profession Act 2008; or

(b) in the case of the Commissioner Fair

Trading — the Commissioner Fair Trading’s

functions under the Fair Trading Act 2010;

Legal Practice Board means the Board as defined in

the Legal Profession Act 2008 section 3;

legal practitioner means an Australian legal
practitioner as defined in the Legal Profession

Act 2008 section 3;

relevant recipient means —

(a) in relation to a legal practitioner — the Legal

Practice Board; or

(b) in relation to a settlement agent — the

Commissioner Fair Trading;

(2)	In regulation 14A(1) in the definition of STR arrangement after
“which” insert:
a legal practitioner or

964 GOVERNMENT GAZETTE, WA 17 April 2020

(3)	Delete regulation 14A(2) and insert:
(2) Subregulation (3) applies if —

(a)	a legal practitioner or a settlement agent has entered into an STR arrangement; and
(b)	an investigation is carried out under Part 8 of the Act in relation to the STR arrangement.

(3) For the purposes of section 114(3)(g) of the Act, the
Commissioner may disclose to a relevant recipient, for
a purpose related to the relevant recipient carrying out
its functions, information or material relating to the
legal practitioner or settlement agent that was disclosed
to or obtained by the Commissioner as part of the
investigation under Part 8 of the Act.

Note: The heading to amended regulation 14A is to read:

Disclosure of information about legal practitioners and settlement

agents (s. 114(3)(g))

M. INGLIS, Clerk of the Executive Council.

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