Taxation Administration Amendment Regulations 2008


Tasmanian Crest
Taxation Administration Amendment Regulations 2008

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 .

26 May 2008

PETER G. UNDERWOOD

Governor

By His Excellency's Command,

MICHAEL AIRD

Treasurer

1.   Short title

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

2.   Commencement

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

3.   Principal Regulations

In these regulations, the Taxation Administration Regulations 2000 are referred to as the Principal Regulations.

4.    Regulation 4 amended (Permitted disclosures)

Regulation 4 of the Principal Regulations is amended as follows:
(a) by omitting from paragraph (c)(ii) "Act." and substituting "Act;";
(b) by inserting the following paragraph after paragraph (c) :
(d) the Commissioner, Second Commissioner or a Deputy Commissioner under any law of the Commonwealth relating to taxation, or any person authorised by that Commissioner, Second Commissioner or Deputy Commissioner.

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

Notified in the Gazette on 4 June 2008

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 specifying certain persons to be prescribed persons for the purposes of section 77(1)(e)(x) of the Taxation Administration Act 1997 .