Western Australian Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2003

TABLE OF PROVISIONS

   1.      Citation  
   2.      Commencement  
   3.      Rate of interest for refunds and credits (section 39)  
   4.      Rate of interest for overpaid amounts (section 43)  
   5.      Rate of interest for outstanding amounts (section 47)  
   5A.     Special tax return arrangements -- corrections and alterations (section 50(1)(f))  
   6A.     Amount for writing off unused credit (section 55A(1)(a))  
   6.      Limit for waiving payment of tax (section 56)  
   7.      Statutory administrator of a taxpayer’s assets (section 64)  
   8.      Fee for certificate (section 80)  
   9.      Where tax records are to be kept (section 89)  
   10.     Exemption from requirement to keep tax records (section 91)  
   11.     Expenses of witnesses (section 95)  
   12.     Law enforcement agency authorised to receive confidential information (section 114)  
   13A.    Disclosure of information about vehicle licensing (section 114(3)(g))  
   13B.    Disclosure of information about petroleum matters (section 114(3)(g))  
   13C.    Disclosure of information about land transfers (section 114(3)(g))  
   13.     Disclosure of information about pastoral lessees (section 114(3)(g))  
   14A.    Disclosure of information about settlement agents (section 114)  
   14.     Service on the Commissioner (section 115)  
   15.     Prescription of Commissioner as State taxation officer  
           Compilation table
           
[Reprinted under the Reprints Act 1984 as at 10 July 2009]