{"id":"tas:sr-2003-001","name":"Taxation Administration Order 2003","slug":"taxation-administration-order-2003","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"1 of 2003","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":318240,"registerId":"tas-tas:sr-2003-001-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 Order 2003](/view/html/inforce/2026-04-12/sr-2003-001) .","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":"Corresponding Commissioners and corresponding laws","content":"### 3 Corresponding Commissioners and corresponding laws\n\n> For the purposes of [section 79A of the](/view/html/inforce/2026-04-12/act-1997-074#GS79A@EN) [Taxation Administration Act 1997](/view/html/inforce/2026-04-12/act-1997-074)  –\n> \n> > > (a) the holders of the offices specified in [Schedule 1](#JS1@EN) are declared to be corresponding Commissioners; and\n> > \n> > > (b) the laws specified in [Schedule 2](#JS2@EN) are declared to be corresponding laws.","sortOrder":2},{"sectionNumber":"SCHEDULE 1 - Corresponding Com","sectionType":"part","heading":"SCHEDULE 1 - Corresponding Commissioners","content":"# SCHEDULE 1 - Corresponding Com SCHEDULE 1 - Corresponding Commissioners\n\n[Clause 3(a)](#GS3@Hpa@EN)\n\n[*\\[Schedule 1 Amended by S.R. 2005, No. 74, Applied:29 Jun 2005\\]*](/view/html/inforce/2005-06-29/sr-2005-074#GS4@EN)\n\n| 1. | Australian Capital Territory – |\n|  | (a) Commissioner for Australian Capital Territory Revenue |\n| 2. | New South Wales – |\n|  | (a) Chief Commissioner of State Revenue |\n| 3. | Northern Territory – |\n|  | (a) Commissioner of Taxes |\n| 4. | Queensland – |\n|  | (d) Assistant Commissioner of Land Tax |\n|  | (e) Assistant Commissioner of Tobacco Products Licensing |\n|  | (f) Commissioner of State Revenue |\n| 5. | South Australia – |\n|  | (a) Commissioner of State Taxation |\n| 6. | Victoria – |\n|  | (a) Commissioner of State Revenue |\n| 7. | Western Australia – |\n|  | (a) Commissioner of State Revenue |","sortOrder":3},{"sectionNumber":"SCHEDULE 2 - Corresponding law","sectionType":"part","heading":"SCHEDULE 2 - Corresponding laws","content":"# SCHEDULE 2 - Corresponding law SCHEDULE 2 - Corresponding laws\n\n[Clause 3(b)](#GS3@Hpb@EN)\n\n[*\\[Schedule 2 Amended by S.R. 2005, No. 74, Applied:29 Jun 2005\\]*](/view/html/inforce/2005-06-29/sr-2005-074#GS5@Hpa@EN) [*\\[Schedule 2 Amended by S.R. 2005, No. 74, Applied:29 Jun 2005\\]*](/view/html/inforce/2005-06-29/sr-2005-074#GS5@Hpb@EN) [*\\[Schedule 2 Amended by S.R. 2005, No. 74, Applied:29 Jun 2005\\]*](/view/html/inforce/2005-06-29/sr-2005-074#GS5@Hpc@EN) [*\\[Schedule 2 Amended by S.R. 2005, No. 74, Applied:29 Jun 2005\\]*](/view/html/inforce/2005-06-29/sr-2005-074#GS5@Hpd@EN)\n\n| 1. | Australian Capital Territory – |\n|  | (a) Ambulance Service Levy Act 1990 |\n|  | (b) Gas Levy Act 1991 |\n|  | (c) Stamp Duties and Taxes Act 1987 |\n|  | (d) Financial Institutions Duty Act 1987 |\n|  | (e) Payroll Tax Act 1987 |\n|  | (f) Gaming Machine Act 1987 |\n|  | (g) Business Franchise (Liquor) Act 1993 |\n|  | (h) Subsidies (Liquor and Diesel) Act 1998 |\n|  | (i) Tobacco Licensing Act 1984 |\n|  | (j) Taxation (Administration) Act 1987 |\n|  | (k) Debits Tax Act 1997 |\n|  | (l) Duties Act 1999 |\n|  | (m) Taxation Administration Act 1999 |\n| 2. | New South Wales – |\n|  | (a) Stamp Duties Act 1920 |\n|  | (b) Pay-roll Tax Act 1971 |\n|  | (c) Land Tax Act 1956 |\n|  | (d) Land Tax Management Act 1956 |\n|  | (e) Health Insurance Levies Act 1982 |\n|  | (f) Debits Tax Act 1990 |\n|  | (g) Revenue Laws (Reciprocal Powers) Act 1987 |\n|  | (h) Duties Act 1997 |\n|  | (i) Premium Property Tax Act 1998 |\n|  | (j) Petroleum Products Subsidy Act 1997 |\n|  | (k) Commonwealth Places (Mirror Taxes Administration) Act 1998 |\n|  | (l) Taxation Administration Act 1996 |\n| 3. | Northern Territory – |\n|  | (a) Stamp Duty Act |\n|  | (b) Pay-roll Tax Act |\n|  | (c) Financial Institutions Duty Act |\n|  | (d) Business Franchise Act |\n|  | (e) Debits Tax Act |\n|  | (f) Energy Resource Consumption Levy Act |\n|  | (g) Taxation (Administration) Act |\n| 4. | Queensland – |\n|  | (a) Stamp Act 1894 |\n|  | (b) Pay-roll Tax Act 1971 |\n|  | (c) Land Tax Act 1915 |\n|  | (d) Tobacco Products (Licensing) Act 1988 |\n|  | (e) Fuel Subsidy Act 1997 |\n|  | (f) Debits Tax Act 1990 |\n|  | (g) Duties Act 2001 |\n|  | (h) Taxation Administration Act 2001 |\n|  | (i) Community Ambulance Cover Act 2003 |\n| 5. | South Australia – |\n|  | (a) Stamp Duties Act 1923 |\n|  | (b) Pay-roll Tax Act 1971 |\n|  | (c) Land Tax Act 1936 |\n|  | (d) Financial Institutions Duty Act 1983 |\n|  | (e) Debits Tax Act 1994 |\n|  | (f) Taxation (Reciprocal Powers) Act 1989 |\n|  | (g) Tobacco Products Regulation Act 1997 |\n|  | (h) Petroleum Products Regulation Act 1995 |\n|  | (i) Taxation Administration Act 1996 |\n| 6. | Victoria – |\n|  | (a) Stamps Act 1958 |\n|  | (b) Pay-roll Tax Act 1971 |\n|  | (c) Land Tax Act 1958 |\n|  | (d) Financial Institutions Duty Act 1982 |\n|  | (e) Business Franchise (Petroleum Products) Act 1979 |\n|  | (f) Business Franchise (Tobacco) Act 1974 |\n|  | (g) Energy Consumption Levy Act 1982 |\n|  | (h) Debits Tax Act 1990 |\n|  | (i) Taxation (Reciprocal Powers) Act 1987 |\n|  | (j) Duties Act 2000 |\n|  | (k) Taxation Administration Act 1997 |\n| 7. | Western Australia – |\n|  | (a) Stamp Act 1921 |\n|  | (b) Pay-roll Tax Assessment Act 2002 |\n|  | (c) Land Tax Assessment Act 2002 |\n|  | (d) Financial Institutions Duty Act 1983 |\n|  | (e) Debits Tax Assessment Act 2002 |\n|  | (f) Tobacco Sellers Licensing Act 1975 |\n|  | (g) Taxation Administration Act 2003 |\n|  | (h) Taxation Administration (Consequential Provisions) Act 2002 |\n|  | (i) Taxation Administration (Consequential Provisions) (Taxing) Act 2002 |\n|  | (j) Debits Tax Act 2002 |\n|  | (k) Land Tax Act 2002 |\n|  | (l) Pay-roll Tax Act 2002 |\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 22 January 2003\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":4}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Insufficient substantive content was provided to assess whether the scope changed from the original intent. The instrument appears to have remained largely stable since at least 2005, with only minor amendments noted."},"complexity_factors":["Only metadata and status information was provided — no substantive legal provisions are visible","Subordinate legislation (statutory instrument) adds one layer of complexity over primary legislation","References to external documents (Administrative Arrangement Orders, Table of Amendments) for full context","Taxation administration frameworks can be complex in practice, but no specific provisions are available to assess here"],"plain_english_summary":"The Taxation Administration Order 2003 (Tas.) is a Tasmanian subordinate instrument under the Taxation Administration Act that sets out procedural and administrative rules for how state taxes are collected, assessed and administered. In force since at least 29 June 2005 and amended at least once, it potentially affects any person or business liable for Tasmanian state taxes (e.g. land, payroll, duties)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order does not change substantive tax law or expand taxing powers. It formally identifies which state/territory offices and statutes count as corresponding Commissioners and corresponding laws for section 79A purposes (cl 3; Schedules 1–2). Its practical effect is administrative: it specifies who may be treated as a corresponding Commissioner and which state laws are treated as corresponding laws, thereby clarifying the scope of reciprocal administrative powers without altering taxpayers' substantive liabilities."},"complexity_factors":["Simple declaratory form: primary effect is to list offices and statutes rather than to create new substantive obligations (cl 3; Schedules 1–2).","Cross-jurisdiction mapping: schedules enumerate multiple offices and many state/territory Acts, requiring ongoing maintenance as state laws or offices change (Schedules 1–2).","Legal dependency: operative effect depends on interpretation and scope of section 79A of the Taxation Administration Act 1997 (cl 3 references that Act).","Amendment history flagged in the text (S.R. 2005 No. 74) increases administrative tracking burden for users relying on consolidated lists (Schedules 1–2).","Commencement mechanism is immediate upon Gazette notification, so timing of administrative coordination can be short (cl 2).","Limited discretion: the Order itself exercises delegated executive power to declare correspondences rather than creating broad new administrative discretion."],"plain_english_summary":"This Order declares which state and territory tax offices are “corresponding Commissioners” and which state/territory tax statutes are “corresponding laws” for the purposes of section 79A of the Taxation Administration Act 1997 (cl 3; Schedules 1–2). It takes effect on Gazette notification (cl 2) and is administered by the Department of Treasury and Finance. It does not impose new taxes: it changes administrative recognition that enables reciprocal administrative powers between Commonwealth and state revenue agencies, affecting how those agencies cooperate and exercise enforcement powers."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order remains tightly scoped to its original purpose: designating corresponding Commissioners and corresponding laws for interstate tax cooperation. The Schedules have been amended over time (as noted by the 2005 amendment references) to update office titles and add new state tax laws, but this represents maintenance of the original function rather than scope creep. The core mechanism — simple designation for section 79A purposes — is unchanged."},"complexity_factors":["Extremely short — only 3 operative clauses plus 2 schedules","No defined terms section — all language is plain and self-explanatory","No conditional logic or nested exceptions — purely declaratory (simply states who and what is included)","No cross-references within the Order itself, except a single reference to the empowering provision (section 79A of the parent Act)","Schedules consist entirely of straightforward tabular lists with no operative legal text","No amendments, savings provisions, or transitional rules within the visible text"],"plain_english_summary":"This Order is a simple administrative tool that helps the Tasmanian government work with other Australian states and territories on tax matters.\n\n**What it does:**\n- **Names the key tax officials** from every other state and territory (Schedule 1). These are called \"corresponding Commissioners\" — essentially, Tasmania's tax chief's counterparts elsewhere.\n- **Lists the tax laws** from other states and territories (Schedule 2). These are called \"corresponding laws\" — the state tax rules that match up with Tasmania's system.\n\n**Why this matters:**\nThis Order operates under section 79A of Tasmania's Taxation Administration Act 1997. That section allows Tasmania's Commissioner of Taxation to share information, cooperate on investigations, and exercise powers across borders with these named officials and under these named laws. Without this Order, Tasmania's tax office would lack clear authority to assist (or receive assistance from) other states on tax enforcement.\n\n**Who it affects:**\n- **State tax officials** — gives them legal clarity on who they can deal with interstate\n- **Businesses and individuals** — indirectly, because it enables better detection of tax evasion across state borders (for example, someone trying to dodge payroll tax or stamp duty by operating across multiple states)\n\n**In short:** This is Tasmania's official \"address book\" of who to call and what laws apply when chasing tax matters that cross state lines."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-order-2003","history":"/api/acts/taxation-administration-order-2003/history","analysis":"/api/acts/taxation-administration-order-2003/analysis","conflicts":"/api/acts/taxation-administration-order-2003/conflicts","importantCases":"/api/acts/taxation-administration-order-2003/important-cases","documents":"/api/acts/taxation-administration-order-2003/documents"}}