Australian Capital Territory
Taxation Administration Regulation 2004    
SL2004-62
made under the
Taxation Administration Act 1999
Republication No 5
Effective:  13 November 2015 – 21 April 2016
Republication date: 13 November 2015
Last amendment made by A2015‑42

Unauthorised 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 13 November 2015.  It also includes any commencement, amendment, repeal or expiry affecting this republished law to 13 November 2015.  
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):
•	authorised republications to which the Legislation Act 2001 applies
•	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 $150 for an individual and $750 for a corporation (see Legislation Act 2001, s 133).

Australian Capital Territory
Taxation Administration Regulation 2004
made under the
Taxation Administration Act 1999
    
Contents
	Page
Part 1	Preliminary
	1	Name of regulation	2
	3	Notes	2
Part 2	Disclosure of information
	4	Permitted disclosure of information—Act, s 97 (d) (x)	3

Endnotes
	1	About the endnotes	4
	2	Abbreviation key	4
	3	Legislation history	5
	4	Amendment history	6
	5	Earlier republications	7

Australian Capital Territory
Taxation Administration Regulation 2004     

made under the
Taxation Administration Act 1999

    

  

Part 1	Preliminary
1	Name of regulation
This regulation is the Taxation Administration Regulation 2004.
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.

Part 2	Disclosure of information
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.
	(3)	The head (however described) of the asbestos response taskforce established by the ACT government in June 2014 is prescribed for information relating to ownership of property—
	(a)	affected by the presence of loose-fill asbestos insulation; or
	(b)	that is an eligible impacted property.
	(4)	In this section:
	eligible impacted property—see the Civil Law (Sale of Residential Property) Act 2003, section 9A (1).

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 are not included in the republished law.  The details of these laws are underlined in the legislation history.  Uncommenced expiries are underlined in the legislation history and amendment history.
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))
Taxation Administration Amendment Regulation 2014 (No 1) SL2014‑15
notified LR 9 July 2014
s 1, s 2 commenced 9 July 2014 (LA s 75 (1))
remainder commenced 10 July 2014 (s 2)
Building (Loose-fill Asbestos Eradication) Legislation Amendment Act 2015 A2015‑42 pt 13
notified LR 5 November 2015
s 1, s 2 commenced 5 November 2015 (LA s 75 (1))
pt 13 commenced 13 November 2015 (s 2 (1) and CN2015-21)

4	Amendment history
Commencement
s 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; SL2014‑15 s 4; A2015‑42 s 56, s 57

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	
R1
24 Dec 2004	24 Dec 2004–
14 Sept 2009	not amended	new regulation	
R2
15 Sept 2009	15 Sept 2009–
30 June 2011	SL2009‑44	amendments by SL2009‑44	
R3
1 July 2011	1 July 2011–
9 July 2014	A2011‑22	amendments by A2011‑22	
R4
10 July 2014	10 July 2014–
12 Nov 2015	SL2014‑15	amendments by SL2014‑15	

©  Australian Capital Territory 2015