Taxation Administration Variation Regulations 2005 (SA)

South Australia

Taxation Administration Variation Regulations 2005

under the Taxation Administration Act 1996

Contents

Part 1—Preliminary

1. Short title

2. Commencement

3. Variation provisions

Part 2—Variation of Taxation Administration Regulations 1997

1. Variation of regulation 3—Permitted disclosure of information

Part 1—Preliminary

1—Short title

These regulations may be cited as the Taxation Administration Variation Regulations 2005.

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 1997

4—Variation of regulation 3—Permitted disclosure of information

1. Regulation 3(1)(o)—delete paragraph (o) and substitute:

   (o)Chief Executive Officer of the Australian Crime Commission.

2. Regulation 3(2)—delete subregulation (2) and substitute:

   (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.

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's Deputy

with the advice and consent of the Executive Council

on 7 July 2005

No 161 of 2005

T&F05/040CS