Taxation Administration Regulations 2017

These regulations may be cited as the

Taxation Administration

Regulations 2017.

In these regulations—

Act means the Taxation Administration

Act 1996;

Australia's Foreign Investment Policy means the document issued by the Commonwealth Treasurer known as Australia's Foreign

Investment Policy as in force from time to time.

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

Attorney‑General;

Auditor‑General;

Australian Federal Police;

Australian Statistician;

Chairperson of the Australian Securities and Investments

Commission;

Chief Executive Officer of the Australian Crime

Commission;

Chief Executive Officer of the Australian Transaction Reports and

Analysis Centre;

Chief Executive Officer of the Return to Work Corporation of

South Australia;

Commissioner for Consumer Affairs;

Commissioner for Public Employment;

Director of Public Prosecutions;

Independent Commissioner Against Corruption;

Inspector‑General of the Australian Defence

Force;

Office for Public Integrity;

offices in the administrative unit of the Public Service that is, under a Minister, responsible for the administration of the

Work Health and Safety

Act 2012;

offices in the Attorney‑General's Department;

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;

Ombudsman;

police officers;

Registrar‑General;

Registrar of the Australian Business Register;

Registrar of Motor Vehicles;

Solicitor‑General;

Valuer‑General.

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:

the Emergency Services Funding

Act 1998;

the First Home and Housing

Construction Grants Act 2000;

the First Home Saver Accounts

Act 2008 of the Commonwealth;

the South Australian Housing

Trust Act 1995;

the scheme administered by the Minister responsible for the administration of the Payroll Tax

Act 2009 known as the Job Accelerator Grant

Scheme;

the COVID-19 Small Business Grant Program; or

to the Child Support Registrar under the

Child Support (Registration and

Collection) Act 1988 of the Commonwealth for the purposes of administering that Act or the Child

Support (Assessment) Act 1989 of the Commonwealth;

or

to the Chief Executive of Centrelink (within the meaning of the

Human Services (Centrelink) Act

1997 of the Commonwealth) for the purposes of administering the social security law within the meaning of the Social Security Act 1991 of the Commonwealth;

or

to the Commonwealth Treasurer in relation to a decision that the

Commonwealth Treasurer may make under the Foreign Acquisitions and Takeovers Act 1975 of the Commonwealth or in accordance with Australia's Foreign Investment Policy;

or

to a member of the Foreign Investment Review Board or the Secretary of the Department of the Treasury of the Commonwealth for the purposes of the member or Secretary briefing the Commonwealth Treasurer in relation to a decision that the Commonwealth Treasurer may make under the

Foreign Acquisitions and Takeovers Act

1975 of the Commonwealth or in accordance with Australia's

Foreign Investment Policy; or

to the Official Receiver in Bankruptcy for the purposes of the administration and execution of the Bankruptcy Act 1966 of the Commonwealth;

or

to the Legal Profession Conduct Commissioner or the Law Society within the meaning of the Legal

Practitioners Act 1981 for the purposes of carrying out the Commissioner's or Society's functions under that Act.

In this regulation—

COVID-19 Small Business Grant Program means the small business grant program administered by the Treasurer in respect of small businesses in this State that employ staff and have been subject to closure or otherwise adversely affected by the restrictions imposed by declaration under the Emergency Management

Act 2004 relating to the

COVID-19 pandemic.