Commonwealth Numbered Regulations - Explanatory Statements

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TAXATION ADMINISTRATION AMENDMENT REGULATIONS 2000 (NO. 2) 2000 NO. 109

STATUTORY RULES 2000 NO. 109

Issued by authority of the Assistant Treasurer

Taxation Administration Act 1953

Taxation Administration Amendment Regulations 2000 (No. 2)

Section 18 of the Taxation Administration Act 1953 (the Act) provides that the Governor-General may make regulations for giving effect to the Act.

The regulations amend the Taxation Administration Regulations 1976 to prescribe the Metropolitan Ambulance Service Royal Commission to be an eligible Royal Commission for the purposes of the Act.

The various tax laws contain provisions which prohibit Commonwealth officers from

o' disclosing personal information about a taxpayer to a third p . Under section 3E of the Act, the taxation secrecy provisions are relaxed in order to allow the Commissioner of Taxation to disclose information acquired under a tax law to an authorised Royal Commission officer. However, this information may only be disclosed where the Commissioner of Taxation is satisfied that the information is relevant to:

establishing whether a serious offence has been, or is being, committed; or

the making, or proposed or possible making, of a proceeds of crime order.

Broadly, an 'authorised Royal Commission officer' is defined in section 2 of the Act to be either the person or persons constituting an 'eligible Royal Commission', or an authorised representative. 'Eligible Royal Commission' is also defined within section 2 and includes a prescribed Royal Commission of the Commonwealth, a State or a Territory. The regulations previously prescribed the Royal Commission into the NSW Police Service and the Royal Commission into the City of Wanneroo as eligible Royal Commissions.

New regulation 3A prescribes the Metropolitan Ambulance Service Royal Commission to be an eligible Royal Commission, as defined in section 2 of the Act. The need for the proposed regulation arises from a written request made by the Commissioner of the Metropolitan Ambulance Service Royal Commission, that regulations be made to prescribe the commission as an eligible Royal Commission. Subsection l7C(2) of the Act provides that a person constituting a commission may m e such a request.

The amendment enables the Commissioner of Taxation to divulge information about a taxpayer's affairs where he considers that the information is relevant to the investigations of the Metropolitan Ambulance Service Royal Commission.

The regulations commenced on gazettal.