TAXATION ADMINISTRATION REGULATION 2004 - made under the Taxation Administration Act 1999 - TABLE OF PROVISIONS PART 1--PRELIMINARY 1. Name of regulation 3. Notes PART 2--DISCLOSURE OF INFORMATION 4. Permitted disclosure of information--Act, s 97 (d) (x) ENDNOTES TAXATION ADMINISTRATION REGULATION 2004 - REG 1 Name of regulation This regulation is the Taxation Administration Regulation 2004. TAXATION ADMINISTRATION REGULATION 2004 - REG 3 Notes A note included in this regulation is explanatory and is not part of this regulation. Note See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes. TAXATION ADMINISTRATION REGULATION 2004 - REG 4 Permitted disclosure of information--Act, s 97 (d) (x) (1) The director-general is prescribed for the purpose of accessing information to assist in economic analysis or revenue forecasting. (2) A person appointed by the commissioner to conduct an audit of the exercise of the commissioner's functions under a tax law is prescribed for the purpose of carrying out the audit. TAXATION ADMINISTRATION REGULATION 2004 - NOTES Endnotes Endnotes 1 About the endnotes Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes. Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office. Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote. If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering. The endnotes also include a table of earlier republications. 2 Abbreviation key A = Act NI = Notifiable instrument AF = Approved form o = order am = amended om = omitted/repealed amdt = amendment ord = ordinance AR = Assembly resolution orig = original ch = chapter par = paragraph/subparagraph CN = Commencement notice pres = present def = definition prev = previous DI = Disallowable instrument (prev...) = previously dict = dictionary pt = part disallowed = disallowed by the Legislative r = rule/subrule Assembly reloc = relocated div = division renum = renumbered exp = expires/expired R[X] = Republication No Gaz = gazette RI = reissue hdg = heading s = section/subsection IA = Interpretation Act 1967 sch = schedule ins = inserted/added sdiv = subdivision LA = Legislation Act 2001 SL = Subordinate law LR = legislation register sub = substituted LRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced mod = modified/modification or to be expired 3 Legislation history Taxation Administration Regulation 2004 SL2004-62 notified LR 23 December 2004 s 1, s 2 commenced 23 December 2004 (LA s 75 (1)) remainder commenced 24 December 2004 (s 2) as amended by Taxation Administration Amendment Regulation 2009 (No 1) SL2009-44 notified LR 14 September 2009 s 1, s 2 commenced 14 September 2009 (LA s 75 (1)) remainder commenced 15 September 2009 (s 2) Administrative (One ACT Public Service Miscellaneous Amendments) Act 2011 A2011-22 sch 1 pt 1.146 notified LR 30 June 2011 s 1, s 2 commenced 30 June 2011 (LA s 75 (1)) sch 1 pt 1.146 commenced 1 July 2011 (s 2 (1)) 4 Amendment history Commencements 2 om LA s 89 (4) Permitted disclosure of information--Act, s 97 (d) (x)s 4 am SL2009-44 s 4; ss renum R2 LA; A2011-22 amdt 1.415 5 Earlier republications Some earlier republications were not numbered. The number in column 1 refers to the publication order. Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical. Republication No and date Effective Last amendment made by Republication for R124 Dec 2004 24 Dec 2004-14 Sept 2009 not amended new regulation R215 Sept 2009 15 Sept 2009-30 June 2011 SL2009-44 amendments by SL2009-44 (c) Australian Capital Territory 2011 TAXATION ADMINISTRATION REGULATION 2004 - NOTES Australian Capital Territory SL2004-62 Republication No 3 Effective: 1 July 2011 Republication date: 1 July 2011 Last amendment made by A2011-22Unauthorised version prepared by ACT Parliamentary Counsel's Office About this republication The republished law This is a republication of the Taxation Administration Regulation 2004 , made under the Taxation Administration Act 1999 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 1 July 2011 . It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 July 2011 . The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. Kinds of republications The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au): o authorised republications to which the Legislation Act 2001 applies o unauthorised republications. The status of this republication appears on the bottom of each page. Editorial changes The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice. This republication does not include amendments made under part 11.3 (see endnote 1). Uncommenced provisions and amendments If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au). For more information, see the home page for this law on the register. Modifications If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95. Penalties At the republication date, the value of a penalty unit for an offence against this law is $110 for an individual and $550 for a corporation (see Legislation Act 2001, s 133). Australian Capital Territory Taxation Administration Regulation 2004 Endnotes Australian Capital Territory Taxation Administration Regulation 2004