Taxation Administration (Information Disclosure) Variation Regulations 2020 (SA)

South Australia

Taxation Administration (Information Disclosure) Variation Regulations 2020

under section 78 of the Taxation Administration Act 1996

Contents

Part 1—Preliminary

1            Short title

2            Commencement

3            Variation provisions

Part 2—Variation of Taxation Administration Regulations 2017

4            Variation of regulation 4—Permitted disclosure of information

Part 1—Preliminary

1—Short title

These regulations may be cited as the Taxation Administration (Information Disclosure) Variation Regulations 2020.

2—Commencement

These regulations come into operation on the day on which they are made.

3—Variation provisions

In these regulations, a provision under a heading referring to the variation of specified regulations varies the regulations so specified.

Part 2—Variation of Taxation Administration Regulations 2017

4—Variation of regulation 4—Permitted disclosure of information

1. Regulation 4(2)(a)—after subparagraph (v) insert:

   (vi)the COVID-19 Small Business Grant Program; or

2. Regulation 4—after subregulation (2) insert:

   (3)In this regulation—

   COVID-19 Small Business Grant Program means the small business grant program administered by the Treasurer in respect of small businesses in this State that employ staff and have been subject to closure or otherwise adversely affected by the restrictions imposed by declaration under the Emergency Management Act 2004 relating to the COVID-19 pandemic.

Note—

As required by section 10AA(2) of the Subordinate Legislation Act 1978, the Minister has certified that, in the Minister's opinion, it is necessary or appropriate that these regulations come into operation as set out in these regulations.

Made by the Governor

with the advice and consent of the Executive Council

on 14 May 2020

No 59 of 2020