Taxation Administration Amendment Regulations 2007
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 .
9 July 2007W. J. E. COX
Governor
By His Excellency's Command,
MICHAEL AIRD
Treasurer
These regulations may be cited as the Taxation Administration Amendment Regulations 2007 .
These regulations take effect on the day on which their making is notified in the Gazette.
In these regulations, the Taxation Administration Regulations 2000 are referred to as the Principal Regulations.
4. Regulation 4A inserted
After regulation 4 of the Principal Regulations , the following regulation is inserted:(1) In this regulation –specified means specified in a notice of approval, or subsequent notice, referred to in section 51(1) of the Act.(2) As a condition of an approval given under section 49 of the Act to a taxpayer or agent, the Commissioner may require that taxpayer or agent to comply with the specified conditions in relation to endorsing and submitting a return, or paying tax, with respect to a specified instrument.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 18 July 2007
These regulations are administered in the Department of Treasury and Finance.
EXPLANATORY NOTE
(This note is not part of the regulation)
These regulations amend the Taxation Administration Regulations 2000 by allowing the Commissioner of State Revenue to impose further conditions on an approval for a special arrangement for the lodging of returns and payment of tax.