Taxation Administration Regulations 2003 (WA)

Western Australia Taxation Administration Act 2003 Taxation Administration Regulations 2003 Western Australia Taxation Administration Regulations 2003 Contents 1. Citation 1 2. Commencement 1 2B. Term used: tax information 1 3A. Rates of interest under compromise assessments (section 20A) 1 3. Rate of interest for refunds and credits resulting from objections (section 39) 1 4. Rate of interest for overpaid amounts (section 43) 1 5. Rate of interest for outstanding amounts (section 47) 1 5A. Special tax return arrangements: corrections and alterations (section 50(1)(f)) 1 5B. Rate of interest for refunds following interim assessments (section 54(2A)) 1 5C. Rate of interest for refunds and credits resulting from Valuation of Land Act 1978 proceedings (section 54A) 1 6A. Amount for writing off unused credit (section 55A(1)(a)) 1 6. Limit for waiving payment of tax (section 56) 1 7. Statutory administrator of a taxpayer's assets (section 64) 1 8. Fee for certificate (section 80) 1 9. Where tax records to be kept (section 89) 1 10. Exemption from requirement to keep tax records (section 91) 1 11. Expenses of witnesses (section 95) 1 12. Law enforcement agency authorised to receive confidential information (section 114) 1 13A. Disclosure of information about vehicle licensing (section 114(3)(g)) 1 13B. Disclosure of information about petroleum matters (section 114(3)(g)) 1 13C. Disclosure of information about land transfers (section 114(3)(g)) 1 13D. Disclosure of information about a person's taxation affairs (section 114(3)(g)) 1 13E. Disclosure of information to interstate official: first home owner grant (section 114(3)(g)) 1 13F. Disclosure of information to Australian Border Force Commissioner (s. 114(3)(g)) 1 13G. Disclosure of information about employers of apprentices (section 114(3)(g)) 1 13H. Disclosure of information about charities and not‑for‑profits (section 114(3)(g)) 1 13I. Disclosure of information to administrative authorities for the Rates and Charges (Rebates and Deferments) Act 1992 (s. 114(3)(g)) 1 13J. Disclosure of information to WorkCover WA (s. 114(3)(g)) 1 13K. Disclosure of information to Corruption and Crime Commissioner (s. 114(3)(g)) 1 13L. Disclosure of information to public sector agencies for purpose of COVID‑19 relief measures (section 114(3)(g)) 1 13M. Disclosure of information to Australian Building and Construction Commissioner (s. 114(3)(g)) 1 13N. Disclosure of information to Building Commissioner (s. 114(3)(g)) 1 13O. Disclosure of information to Commissioner for Consumer Protection (s. 114(3)(g)) 1 13P. Disclosure of information to industrial inspectors (s. 114(3)(g)) 1 13Q. Disclosure of information about State agency suppliers (s. 114(3)(g)) 1 13. Disclosure of information about pastoral lessees (section 114(3)(g)) 1 14A. Disclosure of information about legal practitioners and settlement agents (s. 114(3)(g)) 1 14B. Disclosure of information for purposes of administering schemes (s. 114(3)(g)) 1 14. Service on Commissioner (section 115) 1 14AA. When documents not served personally are taken to be served (section 117(4)) 1 15. Prescription of Commissioner as State taxation officer 1 Notes Compilation table 1 Other notes 1 Defined terms Taxation Administration Act 2003 Taxation Administration Regulations 2003