Taxation Administration Regulations 2010
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 .
6 December 2010PETER G. UNDERWOOD
Governor
By His Excellency's Command,
MICHAEL AIRD
Treasurer
These regulations may be cited as the Taxation Administration Regulations 2010 .
These regulations take effect on 27 December 2010.
In these regulations –Act means the Taxation Administration Act 1997 .
The following persons are prescribed persons for the purpose of section 77(1)(e)(x) of the Act:(a) a person who is employed in the Department and provides advice on taxation policy;(b) an authorised officer as defined in the First Home Owner Grant Act 2000 ;(c) an authorised officer as defined in the Workers Rehabilitation and Compensation Act 1988 ;(d) the Valuer-General appointed under the Valuation of Land Act 2001 ;(e) the following persons who are investigating an alleged breach of Division 2B of Part VI of the Fire Service Act 1979 :(i) the Chief Officer as defined in that Act;(ii) an officer of the Fire Service as defined in that Act;(f) 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;(g) a body, council, committee, society, association or board that is established under any law of the Commonwealth and is responsible for regulating the conduct of members of that body, council, committee, society, association or board.
(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 15 December 2010
These regulations are administered in the Department of Treasury and Finance.
EXPLANATORY NOTE
(This note is not part of the regulation)
These regulations –(a) prescribe certain persons to whom a tax officer may disclose information relating to the administration of a taxation law; and(b) make provision in relation to conditions of an approval given under section 49 of the Taxation Administration Act 1997 ; and(c) are made consequentially on the repeal of the Taxation Administration Regulations 2000 under section 11 of the Subordinate Legislation Act 1992 .