Taxation Administration Amendment Regulations (No. 2) 2008 (WA)

3354 GOVERNMENT GAZETTE, WA 22 July 2008

Regulations (No. 2) 2008.

TF301*

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations (No. 2) 2008

Made by the Governor in Executive Council.

1.            Citation

These regulations are the Taxation Administration Amendment

22 July 2008 GOVERNMENT GAZETTE, WA 3355

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.           The regulations amended

The amendment in these regulations is to the Taxation
Administration Regulations 2003.

4.            Regulation 14A inserted

After regulation 13 the following regulation is inserted

14A. Disclosure of information about settlement agents
(section 114)

(1) In this regulation -

"senior Board member" means -

(a)	a member of the Settlement Agents Supervisory Board established by the Settlement Agents Act 1981 section 5 appointed under section 6(1 )(a), (b) or (c) of that Act; or
(b)	the Registrar of that Board;

"settlement agent" has the meaning given in the

Settlement Agents Act 1981 section 3(1);

"SIR arrangement" means a special tax return

arrangement under which a settlement agent -

(a)	is authorised to collect tax payable by a taxpayer; and
(b)	is required to pay that tax to the
Commissioner.

(2) If—

(a)	a settlement agent has entered into an STR arrangement; and
(b)	after carrying out an investigation under Part 8 of the Act, the Commissioner believes on reasonable grounds that the settlement agent failed to pay tax payable under that arrangement by the date on which it was due for payment,

3356 GOVERNMENT GAZETTE, WA 22 July 2008

the Commissioner may, under section 114(3)(g) of the senior Board member.

By Command of the Governor,

M. C. WAUCHOPE, Clerk of the Executive Council.