Taxation Administration Amendment Regulations (No. 3) 2020 (WA)

1066 GOVERNMENT GAZETTE, WA 24 April 2020

TREASURY AND FINANCE

TR301

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations (No. 3) 2020

SL 2020/48

Made by the Governor in Executive Council.

1.             Citation

These regulations are the Taxation Administration Amendment
Regulations (No. 3) 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.             Regulation 13L inserted

Before regulation 13 insert:

13L.	Disclosure of information to public sector agencies for purpose of COVID-19 relief measures (section 114(3)(g))
(1)	In this regulation —
COVID-19 relief measure means a measure to provide financial relief to persons who are affected economically by the COVID-19 pandemic;
public sector agency means an agency as defined in the Public Sector Management Act 1994 section 3(1);
tax information means information or material that was disclosed to or obtained by the Commissioner under a taxation Act.

24 April 2020 GOVERNMENT GAZETTE, WA 1067

(2)	For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the chief executive officer of a public sector agency for the
following purposes —

(a)	to assist in developing policy for COVID-19 relief measures;
(b)	to assist in delivering COVID-19 relief measures;
(c)	to assist in evaluating the effectiveness of COVID-19 relief measures.

N. HAGLEY, Clerk of the Executive Council.

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