Taxation Administration Regulations 2000

Taxation Administration Regulations 2000

I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Taxation Administration Act 1997 .

21 December 2000

G. S. M. GREEN

Governor

By His Excellency's Command,

DAVID CREAN

Treasurer

1.   Short title

These regulations may be cited as the Taxation Administration Regulations 2000 .

2.   Commencement

These regulations take effect on the day on which their making is notified in the Gazette.

3.   Interpretation

In these regulations,

Act means the Taxation Administration Act 1997 .

4.   Permitted disclosures

A person employed in the Department administering the Act who provides advice on taxation policy is a prescribed person for the purpose of section 77(1)(e)(vi) of that Act.

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 27 December 2000

These regulations are administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the regulation)

These regulations prescribe certain persons to whom a tax officer may disclose information relating to the administration of a taxation law.