{"id":"tas:sr-2005-074","name":"Taxation Administration Amendment Order 2005","slug":"taxation-administration-amendment-order-2005","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"74 of 2005","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":317907,"registerId":"tas-tas:sr-2005-074-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Taxation Administration Amendment Order 2005](/view/html/inforce/2026-04-12/sr-2005-074) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Principal Order","content":"### 3 Principal Order\n\n> In this order, the [Taxation Administration Order 2003](/view/html/inforce/2026-04-12/sr-2003-001) is referred to as the Principal Order.","sortOrder":2},{"sectionNumber":"4.","sectionType":"section","heading":null,"content":"### 4.\n\n> The amendment effected by this clause has been incorporated into the authorised version of the [Taxation Administration Order 2003](/view/html/inforce/2026-04-12/sr-2003-001) .","sortOrder":3},{"sectionNumber":"5.","sectionType":"section","heading":null,"content":"### 5.\n\n> The amendments effected by this clause have been incorporated into the authorised version of the [Taxation Administration Order 2003](/view/html/inforce/2026-04-12/sr-2003-001) .\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 29 June 2005\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":4}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not by itself broaden or narrow substantive tax administration obligations. It records incorporation of amendments into the authorised version of the Principal Order and fixes commencement by Gazette notice (cl.2); to assess any change in substantive scope one must read the incorporated amendments in the Principal Order."},"complexity_factors":["Short, procedural instrument with no standalone substantive obligations","Relies on cross‑reference to the Taxation Administration Order 2003 (Principal Order) for substantive effect","Commencement tied to Gazette notification (cl.2) creates timing dependency on publication rather than a fixed date","States that amendments are incorporated into the authorised version (cls.4–5), meaning readers must consult multiple documents to determine current law","Low administrative and compliance burden on the face of this Order, but interpretive complexity arises from tracking which amendments were incorporated"],"plain_english_summary":"This Order amends the Taxation Administration Order 2003 by incorporating identified amendments into its authorised version and takes effect when its making is notified in the Gazette (cl.2). It contains no new substantive tax rules itself; it formalises and records changes to the Principal Order and is administered by the Department of Treasury and Finance. Decision and start date are set by the maker and Gazette notice; any compliance costs fall to persons subject to the Principal Order, who must consult that Order to see the concrete changes."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on available metadata, there is no indication that the scope of this instrument changed from its original intent. It appears to be a straightforward administrative amendment order that has remained in its original form since commencement on 29 June 2005, with no substantive amendments recorded in the table of amending instruments."},"complexity_factors":["The substantive content of the amendments is not included in the provided text, making full analysis impossible","As a subordinate instrument (an Order rather than an Act), it operates within a broader legislative framework that requires cross-referencing","Taxation administration instruments can involve technical procedural rules, though this one appears narrow in scope"],"plain_english_summary":"The Taxation Administration Amendment Order 2005 (Tasmania) is a subordinate instrument amending how the Tasmanian Taxation Administration Act is applied. In force from 29 June 2005, it updates administrative rules used by the state tax office.\n\nIt matters to Tasmanian taxpayers, businesses and tax agents because it changes administrative practice (deadlines, procedures or enforcement), though the specific substantive amendments are not visible in the available text."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This amendment order serves its original narrow purpose of updating the Taxation Administration Order 2003. The scope has not expanded beyond making specific amendments to the principal order."},"complexity_factors":["Only 5 clauses, with 2 being purely mechanical (incorporation notices)","No defined terms requiring interpretation","No substantive operative provisions remaining in this instrument","No cross-references to other legislation except naming the principal order","Amendments already consolidated into principal instrument, making this a historical notice only"],"plain_english_summary":"This is a short, technical amendment to the Taxation Administration Order 2003. It makes changes to the earlier order, but the actual text of those changes has already been merged into the main 2003 order. This document simply serves as official notice that the amendments happened and when they took effect. It affects people who need to comply with the Taxation Administration Order 2003, but they should look at the updated 2003 order itself to see what actually changed."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-amendment-order-2005","history":"/api/acts/taxation-administration-amendment-order-2005/history","analysis":"/api/acts/taxation-administration-amendment-order-2005/analysis","conflicts":"/api/acts/taxation-administration-amendment-order-2005/conflicts","importantCases":"/api/acts/taxation-administration-amendment-order-2005/important-cases","documents":"/api/acts/taxation-administration-amendment-order-2005/documents"}}