Taxation Administration Regulation 2003 (NSW)

Part 1Preliminary1Name of Regulation

This Regulation is the Taxation Administration Regulation 2003.

2Commencement

This Regulation commences on 1 July 2003.

3Definitions

In this Regulation:

the Act means the Taxation Administration Act 1996.

4Notes

Notes included in this Regulation do not form part of this Regulation.

Part 2Recognised revenue laws5Recognised revenue laws

Each of the following Acts (and any regulations under those Acts) is declared to be a recognised revenue law pursuant to paragraph (c) of the definition of recognised revenue law in section 80A (5) of the Act:

• •Commonwealth

  Debits Tax Administration Act 1982

  Fringe Benefits Tax Assessment Act 1986

  Income Tax Assessment Act 1936

  Income Tax Assessment Act 1997

  International Tax Agreements Act 1953

  Petroleum Resource Rent Tax Assessment Act 1987

  Product Grants and Benefits Administration Act 2000

  Sales Tax Assessment Act 1992

  Superannuation Guarantee (Administration) Act 1992

  Taxation Administration Act 1953

  Taxation (Unpaid Company Tax) Assessment Act 1982

  Tobacco Charges Assessment Act 1955

  Trust Recoupment Tax Assessment Act 1985

  Wool Tax (Administration) Act 1964

• •Northern Territory

  Fuel Subsidies Act 1998

• •Queensland

  Community Ambulance Cover Act 2003

  Fuel Subsidy Act 1997

  Tobacco Products (Licensing) Act 1988

• •South Australia

  Petroleum Products Regulation Act 1995

• •Victoria

  Business Franchise (Petroleum Products) Act 1979

Part 3Miscellaneous6Permitted disclosures

The Commissioner of Police is a prescribed person for the purposes of section 82 (l) of the Act.

Note—

The effect of this provision is to authorise a tax officer to disclose information obtained under or in relation to the administration of a taxation law to the Commissioner of Police or a person authorised by the Commissioner.

7Repeal(1)

The Taxation Administration Regulation 1996 is repealed.

(2)

Any act, matter or thing that, immediately before the repeal of the Taxation Administration Regulation 1996, had effect under that Regulation continues to have effect under this Regulation.