Taxation Administration Regulations 2008 (SA)

South Australia

Taxation Administration Regulations 2008

under the Taxation Administration Act 1996

Contents

1            Short title

2            Commencement

3            Interpretation

4            Permitted disclosure of information

Schedule 1—Revocation of Taxation Administration Regulations 1997

Legislative history

1—Short title

These regulations may be cited as the Taxation Administration Regulations 2008.

2—Commencement

These regulations will come into operation on 1 September 2008.

3—Interpretation

In these regulations—

Act means the Taxation Administration Act 1996.

4—Permitted disclosure of information

(1)For the purposes of section 78(d) of the Act, the following offices are prescribed:

(a)Attorney‑General;

(b)Auditor‑General;

(c)Australian Statistician;

(d)Chairperson of the Australian Securities and Investments Commission;

(e)Chief Executive Officer of the Australian Crime Commission;

(f)Chief Executive Officer of WorkCover Corporation of South Australia;

(g)Commissioner for Consumer Affairs;

(h)Commissioner of Police of the Australian Federal Police;

(i)Director of Public Prosecutions;

(j)offices in the Attorney‑General's Department;

(k)offices in the police force of or above the rank of inspector;

(l)offices of another State, or of a Territory, or of the Commonwealth, the holders of which are employed in the administration of laws relating to taxation or customs;

(m)Ombudsman;

(n)Registrar of Motor Vehicles;

(o)Solicitor‑General.

(2)In accordance with section 78(e) of the Act, a tax officer may disclose information obtained under or in relation to the administration or enforcement of a taxation law in connection with the administration or enforcement of any of the following:

(a)the First Home Owner Grant Act 2000;

(b)the Emergency Services Funding Act 1998.

Schedule 1—Revocation of Taxation Administration Regulations 1997

The Taxation Administration Regulations 1997 are revoked.

Legislative history

Notes

•For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or of regulations

The Taxation Administration Regulations 2008 were revoked by Sch 1 of the Taxation Administration Regulations 2017 on 1.7.2017.

Principal regulations

Year	No	Reference	Commencement
2008	228	Gazette 21.8.2008 p3777	1.9.2008:  r 2