{"id":"tas:sr-1998-049","name":"Proclamation under the Taxation Administration Act 1997","slug":"proclamation-under-the-taxation-administration-act-1997","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"49 of 1998","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":319100,"registerId":"tas-tas:sr-1998-049-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Proclamation under the Taxation Administration Act 1997","content":"> Proclamation under the Taxation Administration Act 1997\n\nI, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, by this my proclamation made under [section 2 of the](/view/html/inforce/2026-04-12/act-1997-074#GS2@EN) [Taxation Administration Act 1997](/view/html/inforce/2026-04-12/act-1997-074) fix 1 July 1998 as the day on which that Act commences.\n\n18 May 1998\n\nG. S. M. GREEN\n\nGovernor\n\nBy His Excellency's Command,\n\nTONY RUNDLE\n\nTreasurer\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 27 May 1998\n\nThis proclamation is administered in the Department of Treasury and Finance.","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[{"type":"other","section":"Currency of version / Status Information","severity":"low","reasoning":"A proclamation described as unchanged since 1998 but showing a 2018 file modification creates an unexplained temporal inconsistency. Either the content changed (contradicting the version date) or only metadata changed (making the modification date misleading as an indicator of legislative currency).","confidence":0.55,"description":"The instrument claims to be 'current from 27 May 1998 to date' yet the file was 'last modified 4 September 2018'. If the instrument has never been amended since 1998, there is no apparent reason for a 2018 modification. If it was substantively modified in 2018, the 'current from 27 May 1998' version descriptor is misleading or inaccurate."},{"type":"other","section":"Status Information – Currency statement","severity":"low","reasoning":"The currency assurance is self-defeating when applied to an instrument with no amending history: the promise of timeliness has no operative effect and creates a false impression of active maintenance.","confidence":0.45,"description":"The site states legislation is 'usually updated within 3 working days after a change to the legislation', yet this proclamation has been listed as current since 27 May 1998 with no indicated amendments. The update-currency guarantee is rendered vacuous for an instrument that ostensibly never changes, since there is nothing to update."},{"type":"impossible_compliance","section":"Document structure generally","severity":"high","reasoning":"A proclamation with no operative provisions is legally incoherent: it cannot proclaim anything. Citizens and administrators cannot identify what the instrument actually does, commences, or establishes. Compliance with a proclamation whose operative content is entirely absent is logically impossible. The wholesale duplication of every heading suggests a serious document-assembly or rendering failure that has persisted from 1998 to 2026 without correction, which is itself an absurdity given the stated 3-working-day update obligation.","confidence":0.92,"description":"Every heading, section title and status block in the instrument is duplicated verbatim (e.g., 'Proclamation under the Taxatio Proclamation under the Taxation Administration Act 1997', 'Status Information Status Information', 'Currency of version Currency of version', 'Authorisation Authorisation'). The proclamation as published contains no operative text whatsoever — only duplicated metadata and navigation elements."}],"contradictions":[{"severity":"medium","section_a":"Currency of version: 'current from 27 May 1998 to date'","section_b":"Authorisation: 'File last modified 4 September 2018'","confidence":0.62,"description":"The version descriptor implies no substantive change since 27 May 1998, while the file modification date of 4 September 2018 implies the document was altered approximately 20 years after commencement. These two statements are in tension: if the version is unchanged, the modification date is unexplained; if the file was substantively modified, the version date is incorrect."},{"severity":"low","section_a":"Status Information: 'Legislation on this site is usually updated within 3 working days after a change'","section_b":"Table of Amending Instruments: link to amendments with no amendments apparently recorded","confidence":0.4,"description":"The update-timeliness guarantee presupposes an active amendment regime, yet the Table of Amending Instruments (per the accessible record) reflects no amendments over a 28-year period. The guarantee and the amendment history are contradictory in practical effect: the former implies dynamic maintenance; the latter suggests stasis, making the assurance either superfluous or indicative of unrecorded changes."}]},"flash_summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"The proclamation does not change the substantive scope or content of the Taxation Administration Act 1997; it only declares the date the Act commences (made under section 2 of that Act) and records administrative particulars (administering department, Gazette notice)."},"complexity_factors":["Single operative action: fixes a commencement date (1 July 1998).","Made under a single statutory power: section 2 of the Taxation Administration Act 1997 (cited in the text).","No substantive amendments to the underlying Act—does not change rights, duties or penalties.","Administrative detail only: records administering agency (Department of Treasury and Finance) and Gazette notification.","No discretion or ongoing regulatory rules created by the proclamation.","Low compliance burden implied: the proclamation merely starts the Act rather than imposing new procedural obligations itself."],"plain_english_summary":"This proclamation fixes 1 July 1998 as the day the Taxation Administration Act 1997 begins to operate in Tasmania, doing so under section 2 of that Act. It records that the Act will be administered by the Department of Treasury and Finance and was notified in the Gazette.\n\nMechanically, it makes the Act legally operative on the stated date; it therefore affects persons and entities subject to the Taxation Administration Act 1997 by activating the Act’s legal requirements from that day."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This proclamation performs exactly the function it was designed for: bringing an Act into force on a specified date. There is no scope creep or expansion beyond the original intent."},"complexity_factors":["Single operative provision (one sentence fixing the commencement date)","No defined terms","No cross-references to other legislation beyond citation of the parent Act","No conditional logic or exceptions","Total length: approximately 100 words of substantive content"],"plain_english_summary":"This is a short official notice (called a 'proclamation') made by the Governor of Tasmania in 1998. It simply sets the start date for Tasmania's **Taxation Administration Act 1997** — making that law take effect on **1 July 1998**.\n\n**What it does:**\n- Fixes the exact day when the Taxation Administration Act 1997 begins to operate\n- Without this proclamation, the Act would remain inactive ('on the shelf')\n\n**Who it affects:**\n- Tasmanian taxpayers, businesses, and the state revenue office\n- Anyone who must comply with or administer Tasmania's tax laws from 1 July 1998 onwards\n\n**Why it matters:**\n- Tax laws don't automatically start when passed by Parliament. They often need a separate official announcement (this proclamation) to activate them.\n- This ensures the government and public have time to prepare before the law takes effect."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the available information, this proclamation appears to serve its original and intended purpose — a formal commencement or administrative instrument under the Taxation Administration Act 1997. It has remained substantively unchanged since 27 May 1998, suggesting no material expansion or contraction of scope."},"complexity_factors":["The document is a short administrative proclamation, not substantive legislation — inherently low complexity","The actual operative text of the proclamation was not included in the provided content, limiting analysis","Proclamations are by nature formulaic and narrow in scope","The underlying Act (Taxation Administration Act 1997) may be complex, but this instrument itself is not","No amending instruments appear to have introduced significant complexity"],"plain_english_summary":"This proclamation is a Tasmanian government notice bringing the Taxation Administration Act 1997 into legal effect — essentially the formal “commencement” that switches the Act (or parts of it) on. It affects anyone subject to Tasmanian state taxes (e.g., land tax, payroll tax, duties) and matters because, without it, those provisions would not have legal force. It has been in force since 27 May 1998."}},"importantCases":[],"_links":{"self":"/api/acts/proclamation-under-the-taxation-administration-act-1997","history":"/api/acts/proclamation-under-the-taxation-administration-act-1997/history","analysis":"/api/acts/proclamation-under-the-taxation-administration-act-1997/analysis","conflicts":"/api/acts/proclamation-under-the-taxation-administration-act-1997/conflicts","importantCases":"/api/acts/proclamation-under-the-taxation-administration-act-1997/important-cases","documents":"/api/acts/proclamation-under-the-taxation-administration-act-1997/documents"}}