EXPLANATORY STATEMENT
STATUTORY RULE 1985 NO. 319
ISSUED BY THE AUTHORITY OF THE TREASURER
SALES TAX PROCEDURE REGULATIONS (AMENDMENT)
These regulations repeal existing regulation 35 and Schedule 1 of the Sales Tax Procedure Regulations, which prescribe secrecy requirements for the purposes of the Sales Tax Procedure Act 1934 (the Procedure Act).
The repeal of the regulation and Schedule is consequential upon the insertion, by the Taxation Laws Amendment Act (No. 2) 1985, of new section 4A in the Procedure Act. The new section, which is consistent with the secrecy provisions in other Commonwealth Taxation Acts, imposes the usual obligations as to secrecy on an “officer”, as defined for the purposes of the Procedure Act, and specifies the circumstances in which and the persons to whom information acquired under or for the purposes of the Procedure Act may be communicated or divulged.
Regulation 1 repeals regulation 35 of the Sales Tax Procedure Regulations.
Regulation 2 repeals Schedule 1 of the Sales Tax Procedure Regulations.