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 .

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

[Regulation 4 Substituted by S.R. 2001, No. 79, Applied:04 Jul 2001] [Regulation 4 Amended by S.R. 2005, No. 73, Applied:29 Jun 2005] The following persons are prescribed persons for the purpose of section 77(1)(e)(x) of the Act:

(a) a person employed in the Department administering the Act who provides advice on taxation policy;

(ab) [Regulation 4 Amended by S.R. 2001, No. 130, Applied:24 Oct 2001] an authorised officer as defined in the First Home Owner Grant Act 2000 ;

(b) [Regulation 4 Amended by S.R. 2005, No. 73, Applied:29 Jun 2005] an authorised officer as defined in the Workers Rehabilitation and Compensation Act 1988 ;

(c) [Regulation 4 Amended by S.R. 2005, No. 73, Applied:29 Jun 2005] 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.

4A.   Conditions of approval

[Regulation 4A Inserted by S.R. 2007, No. 56, Applied:18 Jul 2007]

(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.

5.   Savings and transitional provision

[Regulation 5 Inserted by S.R. 2002, No. 11, Applied:13 Mar 2002] If a person has overpaid duty as referred to in section 79 of the Stamp Duties Act 1931 and has not applied for a refund under that Act before 1 July 2001 –

(a) the person may apply under section 28 of the Act for a refund of the excess paid as if the Stamp Duties Act 1931 were a taxation law; and

(b) Part 4 of the Act applies.

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.