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
	•	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