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Taxation Administration Act 1996

For the Taxation Administration Act these changes effect:

Disclosure of information

The amendment allows tax officers to disclose information obtained under taxation laws in connection with the administration of execution of the Fines Act 1996.

The amendment also allows tax officers to disclose information obtained under taxation laws to the Commissioner of NSW Fire Brigades and the Commissioner of the NSW Rural Fire Service.

Extension of time for commencement of proceedings

The amendment extends, from 2 to 3 years, the period during which proceedings may be taken for an offence under a taxation law. Transitional arrangements in amending legislation make it clear that the extension does not apply to offences alleged to have been committed before the change.

Recognised revenue laws for the purpose of reciprocal enforcement arrangements

The amendment transfers, from the regulations under the Taxation Administration Act 1996 to the Act, the list of revenue laws of other States and Territories that are recognised for the purpose of reciprocal enforcement arrangements under the Act. The list is also updated. Under the proposed amendments, it will be possible to directly amend the list of recognised revenue laws by proclamation of the Governor published in the Gazette.

Other amendments

The amending legislation also:

  1. updates the definition of 'taxation laws', so that references to Acts that are repealed or proposed to be repealed are omitted.

  2. enables savings and transitional regulations to be made as a consequence of the amendments.

  3. provides for other transitional matters. These include provisions that make it clear that the repeal of the Debits Tax Act 1990 and the Stamp Duties Act 1920 does not affect any liability for tax under those Acts that arose before the repeal.

Last updated: 31 October 2013