{"id":"sl-2004-62","name":"Taxation Administration Regulation 2004","slug":"taxation-administration-regulation-2004","collection":"regulation","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"62 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173844,"registerId":"act-sl-2004-62-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Regulation 2004","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation Administration\nRegulation 2004\nSL2004-62\nmade under the\nTaxation Administration Act 1999\nRepublication No 11\nEffective: 13 September 2024\nRepublication date: 13 September 2024\nLast amendment made by SL2024-32\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Taxation Administration Regulation 2004, made under the Taxation\nAdministration Act 1999 (including any amendment made under the Legislation Act 2001, part\n11.3 (Editorial changes)) as in force on 13 September 2024. It also includes any commencement,\namendment, repeal or expiry affecting this republished law to 13 September 2024.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT\nlegislation register at www.legislation.act.gov.au):\n• authorised republications to which the Legislation Act 2001 applies\n• unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial changes\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made by\nan Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The\nchanges are made if the Parliamentary Counsel considers they are desirable to bring the law into\nline, or more closely into line, with current legislative drafting practice.\nThis republication includes amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the\nsymbol M appears immediately before the provision heading. The text of the modifying\nprovision appears in the endnotes. For the legal status of modifications, see the Legislation Act\n2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $160 for an\nindividual and $810 for a corporation (see Legislation Act 2001, s 133).\n\nR11\n13/09/24\nTaxation Administration Regulation 2004\nEffective: 13/09/24\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation Administration\nRegulation 2004\nmade under the\nTaxation Administration Act 1999\nContents\nPage\nPart 1 Preliminary\n1 Name of regulation 2\n3 Notes 2\nPart 2 Disclosure of information\n4 Permitted disclosure of information—Act, s 97 (1) (e) (xix) 3\nEndnotes\n1 About the endnotes 5\n2 Abbreviation key 5\n\nContents\nPage\ncontents 2 Taxation Administration Regulation 2004\nEffective: 13/09/24\nR11\n13/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history 6\n4 Amendment history 7\n5 Earlier republications 8\n\nR11\n13/09/24\nTaxation Administration Regulation 2004\nEffective: 13/09/24\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation Administration\nRegulation 2004\nmade under the\nTaxation Administration Act 1999\n\nPart 1 Preliminary\nSection 1\npage 2 Taxation Administration Regulation 2004\nEffective: 13/09/24\nR11\n13/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 1 Preliminary\n1 Name of regulation\nThis regulation is the Taxation Administration Regulation 2004.\n3 Notes\nA note included in this regulation is explanatory and is not part of this\nregulation.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n\nDisclosure of information Part 2\nSection 4\nR11\n13/09/24\nTaxation Administration Regulation 2004\nEffective: 13/09/24\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2 Disclosure of information\n4 Permitted disclosure of information—Act, s 97 (1) (e) (xix)\n(1) The under treasurer is prescribed for the purpose of accessing\ninformation to assist in economic analysis or revenue forecasting.\n(2) A person appointed by the commissioner to conduct an audit of the\nexercise of the commissioner’s functions under a tax law is prescribed\nfor the purpose of carrying out the audit.\n(3) The head (however described) of the asbestos response taskforce\nestablished by the ACT government in June 2014 is prescribed for\ninformation relating to ownership of property—\n(a) affected by the presence of loose-fill asbestos insulation; or\n(b) that is an eligible impacted property.\n(4) The following are prescribed for information relating to ownership of\nproperty for the purpose of issuing a notice under the Emergencies\nAct 2004, section 106 (Direction to remove flammable material from\npremises):\n(a) chief officer (fire and rescue service);\n(b) chief officer (rural fire service).\n(5) The chief planner is prescribed for information about rates imposed\nunder the Rates Act 2004 for the purpose of working out the\nnoncompliance fee under the Planning (General) Regulation 2023,\nsection 99.\nNote Chief planner—see the Legislation Act, dictionary, pt 1.\n(6) The following are prescribed for the purpose of administering the\nGaming Machine Act 2004, part 2A:\n(a) the commission;\n(b) a gaming officer;\n\nPart 2 Disclosure of information\nSection 4\npage 4 Taxation Administration Regulation 2004\nEffective: 13/09/24\nR11\n13/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) the director-general of the administrative unit responsible for the\nGambling and Racing Control Act 1999.\n(7) In this section:\ncommission—see the Gambling and Racing Control Act 1999,\ndictionary.\neligible impacted property—see the Civil Law (Sale of Residential\nProperty) Act 2003, section 9A (1).\ngaming officer—see the Gambling and Racing Control Act 1999,\ndictionary.\n\nEndnotes\nAbout the endnotes 1\nR11\n13/09/24\nTaxation Administration Regulation 2004\nEffective: 13/09/24\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\n3 Legislation history\npage 6 Taxation Administration Regulation 2004\nEffective: 13/09/24\nR11\n13/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nTaxation Administration Regulation 2004 SL2004-62\nnotified LR 23 December 2004\ns 1, s 2 commenced 23 December 2004 (LA s 75 (1))\nremainder commenced 24 December 2004 (s 2)\nas amended by\nTaxation Administration Amendment Regulation 2009 (No 1)\nSL2009-44\nnotified LR 14 September 2009\ns 1, s 2 commenced 14 September 2009 (LA s 75 (1))\nremainder commenced 15 September 2009 (s 2)\nAdministrative (One ACT Public Service Miscellaneous Amendments)\nAct 2011 A2011-22 sch 1 pt 1.146\nnotified LR 30 June 2011\ns 1, s 2 commenced 30 June 2011 (LA s 75 (1))\nsch 1 pt 1.146 commenced 1 July 2011 (s 2 (1))\nTaxation Administration Amendment Regulation 2014 (No 1)\nSL2014-15\nnotified LR 9 July 2014\ns 1, s 2 commenced 9 July 2014 (LA s 75 (1))\nremainder commenced 10 July 2014 (s 2)\nBuilding (Loose-fill Asbestos Eradication) Legislation Amendment\nAct 2015 A2015-42 pt 13\nnotified LR 5 November 2015\ns 1, s 2 commenced 5 November 2015 (LA s 75 (1))\npt 13 commenced 13 November 2015 (s 2 (1) and CN2015-21)\nTaxation Administration Amendment Regulation 2016 (No 1)\nSL2016-8\nnotified LR 21 April 2016\ns 1, s 2 commenced 21 April 2016 (LA s 75 (1))\nremainder commenced 22 April 2016 (s 2)\n\nEndnotes\nAmendment history 4\nR11\n13/09/24\nTaxation Administration Regulation 2004\nEffective: 13/09/24\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEmergencies Amendment Act 2016 A2016-33 sch 1 pt 1.20\nnotified LR 20 June 2016\ns 1, s 2 commenced 20 June 2016 (LA s 75 (1))\nsch 1 pt 1.20 commenced 21 June 2016 (s 2)\nTaxation Administration Amendment Regulation 2018 (No 1)\nSL2018-17\nnotified LR 17 September 2018\ns 1, s 2 commenced 17 September 2018 (LA s 75 (1))\nremainder commenced 18 September 2018 (s 2)\nRevenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.8\nnotified LR 19 May 2021\ns 1, s 2 commenced 19 May 2021 (LA s 75 (1))\nsch 1 pt 1.8 commenced 20 May 2021 (s 2 (1))\nPlanning (Consequential Amendments) Act 2023 A2023-36 sch 1\npt 1.62\nnotified LR 29 September 2023\ns 1, s 2 commenced 29 September 2023 (LA s 75 (1))\nsch 1 pt 1.62 commenced 27 November 2023 (s 2 (1) and see\nPlanning Act 2023 A2023-18, s 2 (2) and CN2023-10)\nTaxation Administration Amendment Regulation 2024 (No 1)\nSL2024-32\nnotified LR 12 September 2024\ns 1, s 2 commenced 12 September 2024 (LA s 75 (1))\nremainder commenced 13 September 2024 (s 2)\n4 Amendment history\nCommencement\ns 2 om LA s 89 (4)\nPermitted disclosure of information—Act, s 97 (e) (xix)\ns 4 hdg sub A2021-10 amdt 1.46\ns 4 am SL2009-44 s 4; ss renum R2 LA; A2011-22 amdt 1.415;\nSL2014-15 s 4; A2015-42 s 56, s 57; SL2016-8 s 4, s 5;\nss renum R6 LA; A2016-33 amdt 1.46; SL2018-17 s 4;\nss renum R8 LA; A2023-36 amdt 1.347; SL2024-32 s 4, s 5;\nss renum R11 LA\n\nEndnotes\n5 Earlier republications\npage 8 Taxation Administration Regulation 2004\nEffective: 13/09/24\nR11\n13/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR1\n24 Dec 2004\n24 Dec 2004–\n14 Sept 2009\nnot amended new regulation\nR2\n15 Sept 2009\n15 Sept 2009–\n30 June 2011\nSL2009-44 amendments by\nSL2009-44\nR3\n1 July 2011\n1 July 2011–\n9 July 2014\nA2011-22 amendments by\nA2011-22\nR4\n10 July 2014\n10 July 2014–\n12 Nov 2015\nSL2014-15 amendments by\nSL2014-15\nR5\n13 Nov 2015\n13 Nov 2015–\n21 Apr 2016\nA2015-42 amendments by\nA2015-42\nR6\n22 Apr 2016\n22 Apr 2016–\n20 June 2016\nSL2016-8 amendments by\nSL2016-8\nR7\n21 June 2016\n21 June 2016–\n17 Sept 2018\nA2016-33 amendments by\nA2016-33\nR8\n18 Sept 2018\n18 Sept 2018–\n19 May 2021\nSL2018-17 amendments by\nSL2018-17\nR9\n20 May 2021\n20 May 2021–\n26 Nov 2023\nA2021-10 amendments by\nA2021-10\nR10 (RI)\n16 July 2024\n27 Nov 2023–\n12 Sept 2024\nA2023-36 amendments by\nA2023-36\nreissued for textual\ncorrection in s 4 (5)\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n© Australian Capital Territory 2024","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":true,"description":"The regulation has grown incrementally from its original 2004 form through 10 amendments adding new permitted disclosures. Originally likely covering only basic economic analysis and audit functions, it has expanded to address: asbestos safety (2014/2015), fire safety emergencies (2016), planning compliance fees (2023), and gaming machine administration (2024). While still focused on information disclosure exceptions, the scope has broadened from purely fiscal/revenue purposes to include public safety and regulatory enforcement functions."},"complexity_factors":["Extremely short – only 1 substantive section (section 4) with 7 subsections","Minimal defined terms – only 3 definitions in subsection (7), all referencing other Acts","No conditional logic or nested exceptions – each permission is a straightforward declaration","No cross-references within the regulation itself – only external references to other ACT legislation","Simple structure – preliminary provisions plus a single operative part","No penalties, offences, or enforcement mechanisms contained in the regulation"],"plain_english_summary":"This regulation creates limited exceptions to the ACT Revenue Office’s usual secrecy rules, allowing specified officials and agencies to access particular taxation and property data for defined public purposes. Affected users include senior finance officers, auditors, emergency and fire chiefs, planning and gaming regulators, and the asbestos taskforce.\n\nIt matters because it balances taxpayer confidentiality with practical government functions—enabling economic forecasting, oversight, public‑safety responses, and regulatory enforcement that rely on access to sensitive tax information."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The regulation has been extended over time to add specific recipients and purposes beyond a simple, original disclosure framework. Historical amendments (recorded in the amendment history) added named recipients for economic forecasting (Under Treasurer), asbestos response, emergency fire enforcement, planning enforcement, and gambling‑related administration. Those additions materially broaden which public bodies may receive tax or ownership information and for which statutory purposes. The change is an incremental expansion of disclosure recipients and use‑cases rather than a redirection of the instrument’s original purpose (which is to set permitted disclosures under the Taxation Administration Act). The practical effect is that more regulatory and emergency functions can draw on tax data under the narrow, prescribed purposes in s 4, increasing administrative and privacy management obligations on the revenue office and recipient agencies."},"complexity_factors":["Single substantive provision (section 4) with 7 subsections","Short list of prescribed recipients (6 principal categories)","Several cross‑references to other Acts and a Regulation (Emergencies Act 2004; Rates Act 2004; Planning (General) Regulation 2023; Gaming Machine Act 2004; Gambling and Racing Control Act 1999; Civil Law (Sale of Residential Property) Act 2003)","Minimal defined terms (3 defined/referenced terms in s 4(7))","Few conditional rules or nested exceptions — each prescription ties a recipient to a specific purpose","Regulation length is very short (entire instrument is essentially one page of operative text)"],"plain_english_summary":"**What this regulation does (mechanically)**\n\n- This regulation (the Taxation Administration Regulation 2004) lists particular people and bodies who are allowed to receive tax-related information that the Commissioner of Taxation holds, for specific statutory purposes. The prescriptions sit under the disclosure power in the Taxation Administration Act (see Act, s 97(1)(e)(xix)).\n\n- The operative text is in section 4. It prescribes, among others, the following recipients and the narrow purposes for which they may be given information:\n  - s 4(1): the Under Treasurer may access information to assist in economic analysis or revenue forecasting.\n  - s 4(2): a person appointed by the Commissioner to audit how the Commissioner exercises functions under a tax law may receive information to carry out that audit.\n  - s 4(3): the head of the asbestos response taskforce (established June 2014) may receive information about ownership of properties affected by loose‑fill asbestos insulation or classified as eligible impacted property.\n  - s 4(4): the chief officers of the fire and rescue service and the rural fire service may receive ownership information needed to issue notices under the Emergencies Act 2004, s 106 (directions to remove flammable material).\n  - s 4(5): the chief planner may receive information about rates imposed under the Rates Act 2004 for the purpose of calculating a non‑compliance fee under the Planning (General) Regulation 2023, s 99.\n  - s 4(6): for administering part 2A of the Gaming Machine Act 2004, the gambling commission, a gaming officer, and the director‑general of the administrative unit responsible for the Gambling and Racing Control Act 1999 may receive relevant information.\n\n- Section 4(7) supplies short definitions cross‑referencing other Acts (for example, “commission”, “eligible impacted property”, and “gaming officer”).\n\n**Who this affects**\n\n- Primary beneficiaries (recipients): a set of public officials and bodies (Under Treasurer, auditors appointed by the Commissioner, the asbestos taskforce head, chief fire officers, chief planner, gambling regulators and officers). These actors gain statutory authority to receive limited tax information for defined purposes (see s 4(1)–(6)).\n\n- Secondary affected parties: owners of properties (including those potentially affected by loose‑fill asbestos) and regulated industries (gaming venues/operators) whose ownership or rate information may be disclosed from tax records. Taxpayers more generally are indirectly affected because their tax information may be disclosed to these recipients under the specified circumstances.\n\n- Decision‑maker: the Commissioner of Taxation (and persons acting under the Commissioner’s authority) decides to disclose information, but only to the prescribed recipients and for the stated purposes in section 4 and pursuant to the Act’s disclosure rules.\n\n**Why it matters (practical effects and trade‑offs)**\n\n- Purpose claim: the regulation authorises sharing tax data to support government functions — economic forecasting, independent audit of the Commissioner, emergency response (including asbestos remediation and fire‑safety enforcement), planning enforcement, and gambling regulation (s 4). Those are the statutory rationales behind each prescription.\n\n- Costs and incentives: the immediate beneficiaries are regulatory and administrative agencies that gain access to more complete data to perform their functions. The cost is largely a privacy and data‑handling risk to taxpayers whose records are disclosed; administrative costs fall on the revenue office to process disclosures and on recipient agencies to secure and use the data appropriately.\n\n- Bureaucratic discretion and compliance burden: the regulation narrows discretion by naming recipients and purposes (so disclosures must fit the listed purposes), but it still requires the Commissioner (or authorised officers) to decide when a disclosure is appropriate. That introduces operational decisions about scope, data minimisation, redaction, record‑keeping and security — i.e., implementation risk and compliance overhead for both the revenue office and recipient agencies.\n\n- Effects on private enterprise and property owners: gaming regulators and planning authorities get access to tax/rates information needed for regulatory enforcement (s 4(5)–(6)). Property owners affected by asbestos may have ownership data shared with the asbestos response taskforce (s 4(3)), which supports remediation or notification actions. These disclosures alter the information environment for businesses and property owners but do not in themselves change their substantive obligations (for example, tax liabilities or planning rules remain set by other laws).\n\n- Concentrated benefits and diffuse costs: benefits accrue to specific agencies (concentrated). Costs — principally privacy exposure and administrative work — are spread across many taxpayers (diffuse). Where disclosures enable enforcement actions (e.g. planning non‑compliance fees or emergency notices), the practical impact will fall on the specific property owners or operators targeted by those enforcement powers.\n\n**Implementation and risks to watch**\n\n- Data‑security and confidentiality: the regulation increases the number of authorised recipients, so sound protocols are needed to limit misuse, retention beyond the purpose, or accidental leaks.\n\n- Scope creep risk: although the regulation ties each disclosure to a stated purpose, future amendments could add more recipients or broaden purposes; current text relies on precise cross‑references to other Acts and regulations.\n\n- Administrative load: the Commissioner’s office must assess and document each disclosure under the Act and this regulation, and recipients must integrate the data into their operational workflows while meeting privacy/security obligations.\n\n**Where in the text to look**\n\n- The whole operative content is in section 4 (Permitted disclosure of information), with short definitions in s 4(7)."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-regulation-2004","history":"/api/acts/taxation-administration-regulation-2004/history","analysis":"/api/acts/taxation-administration-regulation-2004/analysis","conflicts":"/api/acts/taxation-administration-regulation-2004/conflicts","importantCases":"/api/acts/taxation-administration-regulation-2004/important-cases","documents":"/api/acts/taxation-administration-regulation-2004/documents"}}