South Australia

   Taxation Administration Regulations 1997

   under the Taxation Administration Act 1996

   Contents
   1 Short title
   2A Interpretation
   3 Permitted disclosure of information

   Legislative history

   1--Short title

   These regulations may be cited as the Taxation Administration
   Regulations 1997.

   2A--Interpretation

   In these regulations--

   Act means the Taxation Administration Act 1996.

   3--Permitted disclosure of information

   (1) For the purposes of section 78(d) of the Act, the following offices
   are prescribed:

   (a) Attorney-General;

   (b) Solicitor-General;

   (c) Director of Public Prosecutions;

   (d) offices in the Attorney-General's Department;

   (e) Auditor-General;

   (f) Ombudsman;

   (g) Commissioner for Consumer Affairs;

   (h) Registrar of Motor Vehicles;

   (i) Chief Executive Officer of WorkCover Corporation of South
   Australia;

   (j) offices in the police force of or above the rank of inspector;

   (k) offices of another State, or of a Territory, or of the
   Commonwealth, the holders of which are employed in the administration
   of laws relating to taxation or customs;

   (l) Chairperson of the Australian Securities Commission;

   (m) Australian Statistician;

   (n) Commissioner of the Australian Federal Police;

   (o) Chief Executive Officer of the Australian Crime Commission.

   (2) In accordance with section 78(e) of the Act, a tax officer may
   disclose information obtained under or in relation to the
   administration or enforcement of a taxation law in connection with the
   administration or enforcement of any of the following:

   (a) the First Home Owner Grant Act 2000;

   (b) the Emergency Services Funding Act 1998.

   Legislative history

   Notes

   o For further information relating to the Act and subordinate
   legislation made under the Act see the Index of South Australian
   Statutes or www.legislation.sa.gov.au.

   Revocation of regulations

   The Taxation Administration Regulations 1997 were revoked by Sch 1 of
   the Taxation Administration Regulations 2008 on 1.9.2008.

   Principal regulations and variations

   Year
       No
          Reference
                                 Commencement
   1997
       3
          Gazette 2.1.1997 p46
                                 2.1.1997: r 2
   1997
       173
          Gazette 10.7.1997 p78
                                 10.7.1997: r 2
   2000
       279
          Gazette 7.12.2000 p3481
                                 7.12.2000: r 2
   2005
       161
          Gazette 7.7.2005 p2314
                                 7.7.2005: r 2

   Provisions varied

   Provision
   How varied

                                Commencement

   r 2
   omitted under the Legislation Revision and Publication Act 2002

                                  7.7.2005

   r 2A
   inserted by 279/2000 r 3

                                  7.12.2000

   r 3
   r 3(1)
   r 3 varied by 173/1997 r 3

                                  10.7.1997

   r 3 varied and redesignated as r 3(1) by 279/2000 r 4(a), (b)

                                  7.12.2000

   varied by 161/2005 r 4(1)

                                  7.7.2005

   r 3(2)
   inserted by 279/2000 r 4(b)

                                  7.12.2000

   substituted by 161/2005 r 4(2)

                                  7.7.2005