Commonwealth Numbered Regulations - Explanatory Statements

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TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) 1994 NO. 340

STATUTORY RULES 1994 No. 340

Issued by authority of the Assistant Treasurer

Taxation Administration Act 1953

Taxation Administration Regulations (Amendment)

The Governor-General may make regulations under section 18 of the Taxation Administration Act 1953 (the Administration Act) for the purposes of the Administration Act.

These regulations insert Taxation Administration regulation 2AA to prescribe an 'eligible Royal Commission' for the purposes of the Administration Act.

Subsection 3E(1) of the Administration Act provides that:

'Notwithstanding any taxation secrecy provision, the Commissioner may disclose information acquired by the Commissioner under the provisions of a tax law to ... an authorised Royal Commission officer, if the Commissioner is satisfied that the information is relevant to:

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

(b) the making, or proposed or possible making, of a proceeds of crime order.'

An 'authorised Royal Commission officer' is defined in section 2 of the Administration Act to include a person who constitutes an 'eligible Royal Commission' or his delegate. An 'eligible Royal Commission' is defined to include a prescribed Royal Commission of the Commonwealth or a State or Territory.

Section 17C of the Administration Act provides that the person or any of the persons constituting a commission as described in subsection 17C(1) may request in writing that the Governor-General make a regulation prescribing the commission for the purposes of the definition of "eligible Royal Commission" in section 2 of the Administration Act.

The Commissioner of the Royal Commission into the NSW Police Service (the Royal Commission) wrote to the Treasurer in accordance with section 17C of the Administration Act, and requested that a regulation be made prescribing the Royal Commission as an eligible Royal Commission for the purposes of the Administration Act.

The Treasurer agreed to this request on the grounds that the terms of reference of the Royal Commission are consistent with the types of situation envisaged by the legislature when section 17C and its associated provisions were enacted.

The amending regulations insert regulation 2AA, prescribing the Royal Commission for the purposes of the definition of 'eligible Royal Commission' contained in section 2 of the Administration Act.

Regulation 1 provides that the Taxation Administration Regulations be amended as set out in the amending regulations.

Regulation 2 inserts new regulation 2AA to provide that the Royal Commission into the NSW Police Service is a prescribed Royal Commission for the purposes of section 2 of the Administration Act.