{"id":"taxation-administration-regulations-2003","name":"Taxation Administration Regulations 2003","slug":"taxation-administration-regulations-2003","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182163,"registerId":"wa-taxation-administration-regulations-2003-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Regulations 2003","content":"![Crest]()Western Australia\n\nTaxation Administration Act 2003\n\nTaxation Administration Regulations 2003\n\nWestern Australia\n\nTaxation Administration Regulations 2003\n\nContents\n\n1. Citation 1\n\n2. Commencement 1\n\n2B. Terms used 1\n\n3A. Rates of interest under compromise assessments (section 20A) 2\n\n3. Rate of interest for refunds and credits resulting from objections (section 39) 2\n\n4. Rate of interest for overpaid amounts (section 43) 2\n\n5. Rate of interest for outstanding amounts (section 47) 3\n\n5A. Special tax return arrangements: corrections and alterations (section 50(1)(f)) 3\n\n5B. Rate of interest for refunds following interim assessments (section 54(2A)) 4\n\n5C. Rate of interest for refunds and credits resulting from *Valuation of Land Act 1978* proceedings (section 54A) 4\n\n6A. Amount for writing off unused credit (section 55A(1)(a)) 5\n\n6. Limit for waiving payment of tax (section 56) 5\n\n7. Statutory administrator of a taxpayer’s assets (section 64) 5\n\n8. Fee for certificate (section 80) 5\n\n9. Where tax records to be kept (section 89) 5\n\n10. Exemption from requirement to keep tax records (section 91) 6\n\n11. Expenses of witnesses (section 95) 6\n\n12. Law enforcement agency authorised to receive confidential information (section 114) 7\n\n13A. Disclosure of information about vehicle licensing (section 114(3)(g)) 7\n\n13B. Disclosure of information about petroleum matters (section 114(3)(g)) 7\n\n13C. Disclosure of information about land transfers (section 114(3)(g)) 8\n\n13D. Disclosure of information about a person’s taxation affairs (section 114(3)(g)) 8\n\n13E. Disclosure of information to interstate official: first home owner grant (section 114(3)(g)) 9\n\n13F. Disclosure of information to Australian Border Force Commissioner (s. 114(3)(g)) 9\n\n13G. Disclosure of information about employers of apprentices (section 114(3)(g)) 9\n\n13H. Disclosure of information about charities and not‑for‑profits (section 114(3)(g)) 10\n\n13I. Disclosure of information to administrative authorities for the *Rates and Charges (Rebates and Deferments) Act 1992* (s. 114(3)(g)) 11\n\n13J. Disclosure of information to WorkCover WA (s. 114(3)(g)) 11\n\n13K. Disclosure of information to Corruption and Crime Commissioner (s. 114(3)(g)) 11\n\n13L. Disclosure of information to public sector agencies for purpose of COVID‑19 relief measures (section 114(3)(g)) 12\n\n13M. Disclosure of information to Australian Building and Construction Commissioner (s. 114(3)(g)) 13\n\n13N. Disclosure of information to Building Commissioner (s. 114(3)(g)) 13\n\n13O. Disclosure of information to Commissioner for Consumer Protection (s. 114(3)(g)) 13\n\n13P. Disclosure of information to industrial inspectors (s. 114(3)(g)) 14\n\n13Q. Disclosure of information about State agency suppliers (s. 114(3)(g)) 14\n\n13. Disclosure of information about pastoral lessees (section 114(3)(g)) 15\n\n14A. Disclosure of information about legal practitioners and settlement agents (s. 114(3)(g)) 15\n\n14B. Disclosure of information for purposes of administering schemes (s. 114(3)(g)) 17\n\n14BA. Disclosure of information for purpose of assessing market‑led proposals (s. 114(3)(g)) 17\n\n14BB Disclosure of information related to declared pest rates for the purposes of administering pastoral leases (s. 114(3)(g)) 18\n\n14. Service on Commissioner (section 115) 19\n\n14AA. When documents not served personally are taken to be served (section 117(4)) 20\n\n15. Prescription of Commissioner as State taxation officer 21\n\nNotes\n\nCompilation table 22\n\nOther notes 26\n\nDefined terms\n\n  \n\nTaxation Administration Act 2003\n\nTaxation Administration Regulations 2003\n\n##### 1. Citation\n\nThese regulations may be cited as the *Taxation Administration Regulations 2003*.\n\n##### 2. Commencement\n\nThese regulations come into operation on the day on which the *Taxation Administration Act 2003* comes into operation.\n\n[**2A.**1M Modification, to insert regulation 2A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 52 and endnote 1M.]\n\n[**2A.**1MC Modification, to insert regulation 2A, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 62 and endnote 1MC.]\n\n##### 2B. Terms used\n\nIn these regulations —\n\nCommissioner for Consumer Protection means the Commissioner as defined in the *Fair Trading Act 2010* section 6;\n\ntax information means information or material that was disclosed to or obtained by the Commissioner under a taxation Act.\n\n[Regulation 2B inserted: SL 2021/116 r. 4; amended: SL 2025/67 r. 7.]\n\n##### 3A. Rates of interest under compromise assessments (section 20A)\n\nThe rate of interest payable under a compromise agreement for the purposes of section 20A(3A) of the Act is —\n\n(a) if the agreement provides for the payment of interest by the Commissioner — 4.4% per annum;\n\n(b) if the agreement provides for the payment of interest by a taxpayer — 12.4% per annum.\n\n[Regulation 3A inserted: Gazette 11 Dec 2015 p. 4962; amended: Gazette 28 Jun 2019 p. 2493; SL 2020/71 r. 6; SL 2023/70 r. 6; SL 2024/82 r. 6.]\n\n##### 3. Rate of interest for refunds and credits resulting from objections (section 39)\n\nThe rate of interest payable for the purposes of section 39(2) of the Act is 4.4% per annum.\n\n[Regulation 3 amended: Gazette 17 May 2013 p. 1985; 17 Dec 2013 p. 6240; 26 Jun 2015 p. 2279; 11 Dec 2015 p. 4962; 28 Jun 2019 p. 2493; SL 2020/71 r. 6; SL 2023/70 r. 6; SL 2024/82 r. 6.]\n\n##### 4. Rate of interest for overpaid amounts (section 43)\n\nThe rate of interest payable for the purposes of section 43(3) of the Act is 4.4% per annum.\n\n[Regulation 4 amended: Gazette 17 May 2013 p. 1985; 17 Dec 2013 p. 6241; 26 Jun 2015 p. 2279; 11 Dec 2015 p. 4963; 28 Jun 2019 p. 2493; SL 2020/71 r. 6; SL 2023/70 r. 6; SL 2024/82 r. 6.]\n\n##### 5. Rate of interest for outstanding amounts (section 47)\n\nThe rate of interest payable for the purposes of section 47(3) of the Act is 12.4% per annum.\n\n[Regulation 5 amended: Gazette 13 Aug 2004 p. 3253; 28 Feb 2007 p. 639; 14 Mar 2008 p. 837; 17 May 2013 p. 1985; 17 Dec 2013 p. 6241; 26 Jun 2015 p. 2280; 11 Dec 2015 p. 4963; 28 Jun 2019 p. 2493; SL 2020/71 r. 6; SL 2023/70 r. 6; SL 2024/82 r. 6.]\n\n##### 5A. Special tax return arrangements: corrections and alterations (section 50(1)(f))\n\n(1) An online arrangement may authorise the responsible party to correct an error of any of the following kinds made in a self‑assessment made under the arrangement —\n\n(a) a typographical error;\n\n(b) an incorrect selection from a list of items;\n\n(c) incorrectly entering information more than once;\n\n(d) any other error of a minor clerical nature.\n\n(2) An online arrangement may authorise the responsible party to alter a self‑assessment of the duty payable on a transaction or instrument if —\n\n(a) the responsible party has made an error of the kind referred to in subregulation (1); and\n\n(b) as a result of the error an incorrect decision was made as to —\n\n(i) whether duty was payable; or\n\n(ii) the amount of duty payable;\n\nand\n\n(c) the alteration is to correct that decision after the error has been corrected.\n\n(3) In this regulation —\n\nduty means duty under the *Duties Act 2008* or stamp duty under the *Stamp Act 1921*;\n\n  online arrangement means a special tax return arrangement under which the responsible party may make a self‑assessment of the duty payable on a transaction or instrument using the web site provided by the Commissioner to enable taxpayers to make self‑assessments, lodge returns and pay tax electronically (known as Revenue Online).\n\n[Regulation 5A inserted: Gazette 13 Dec 2005 p. 5993; amended: Gazette 15 May 2009 p. 1639-40.]\n\n##### 5B. Rate of interest for refunds following interim assessments (section 54(2A))\n\nThe rate of interest payable for the purposes of section 54(2A) of the Act is 4.4% per annum.\n\n[Regulation 5B inserted: Gazette 17 Dec 2013 p. 6241; amended: Gazette 26 Jun 2015 p. 2280; 11 Dec 2015 p. 4963; 28 Jun 2019 p. 2493; SL 2020/71 r. 6; SL 2023/70 r. 6; SL 2024/82 r. 6.]\n\n##### 5C. Rate of interest for refunds and credits resulting from *Valuation of Land Act 1978* proceedings (section 54A)\n\nThe rate of interest payable for the purposes of section 54A(2) of the Act is 4.4% per annum.\n\n[Regulation 5C inserted: Gazette 13 Aug 2019 p. 3042; amended: SL 2020/206 r. 13; SL 2023/70 r. 6; SL 2024/82 r. 6.]\n\n##### 6A. Amount for writing off unused credit (section 55A(1)(a))\n\nThe amount for the purposes of writing off credits under section 55A(1)(a) of the Act is $20.01.\n\n[Regulation 6A inserted: Gazette 11 Nov 2008 p. 4845; amended: Gazette 5 Jun 2015 p. 1976.]\n\n##### 6. Limit for waiving payment of tax (section 56)\n\nThe limit for waiving payment of tax for the purposes of section 56(1) of the Act is $20.\n\n##### 7. Statutory administrator of a taxpayer’s assets (section 64)\n\nA person holding one of the following positions is included in the definition of ***statutory administrator of a taxpayer’s assets*** in section 64(3)(d) of the Act —\n\n(a) a provisional liquidator appointed under the *Corporations Act 2001* of the Commonwealth;\n\n(b) an agent for a mortgagee in possession, being a person who is in possession, or has control, of that property for the purpose of enforcing a charge.\n\n##### 8. Fee for certificate (section 80)\n\nThe prescribed fee for the issue of a certificate under section 80 of the Act is $50.35.\n\n[Regulation 8 inserted: Gazette 25 Jun 2010 p. 2880; amended: Gazette 5 Jun 2015 p. 1977; 24 Jun 2016 p. 2345; 27 Jun 2017 p. 3451; 12 Jun 2018 p. 1901.]\n\n##### 9. Where tax records to be kept (section 89)\n\n(1) A tax record may be kept outside of Western Australia, for the purposes of section 89(1)(b) of the Act, if the tax record is required to be kept under —\n\n(a) the *Pay‑roll Tax Assessment Act 2002*; or\n\n[(b) deleted]\n\n(c) the *Stamp Act 1921*; or\n\n(d) the *Duties Act 2008*; or  \n\n(e) the *Transport (Road Passenger Services) Act 2018* Part 9 Division 2.\n\n(2) Subregulation (1) does not apply to a tax record if the Commissioner requires the person who keeps the record to bring the record into Western Australia under section 89(2).\n\n[Regulation 9 amended: Gazette 15 May 2009 p. 1640; Act No. 17 of 2010 s. 31; Gazette 26 Feb 2019 p. 459‑60.]\n\n##### 10. Exemption from requirement to keep tax records (section 91)\n\nFor the purposes of section 91(1) of the Act tax records are not required to be kept —\n\n(a) by a company that has gone into liquidation and been wound up; or\n\n(b) by a financial institution (as defined in the *Stamp Act 1921*) in relation to stamp duty paid on a cheque.\n\n[Regulation 10 inserted: Gazette 17 Dec 2004 p. 6093.]\n\n##### 11. Expenses of witnesses (section 95)\n\n(1) If a person is required under section 95 of the Act to attend for examination by an investigator, that person is entitled to —\n\n(a) the sum actually and necessarily lost by reason of their attendance, not exceeding the minimum wage payable in the metropolitan area at the time the witness attended; and\n\n(b) if the person resides more than 7 km from the place at which they are required to attend, such travelling expenses, not exceeding the amount actually paid, as the Commissioner thinks reasonable.\n\n(2) If the person required to attend is the taxpayer or a representative of the taxpayer concerning whom the evidence is required, that person is not entitled to any sum or any travelling expenses incurred by reason of their attendance.\n\n##### 12. Law enforcement agency authorised to receive confidential information (section 114)\n\nFor the purposes of section 114(3)(a)(iv) of the Act, the Australian Crime Commission is authorised to receive confidential information.\n\n##### 13A. Disclosure of information about vehicle licensing (section 114(3)(g))\n\n[(1) deleted]\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to the CEO, as defined in the *Road Traffic (Administration) Act 2008* section 4, information about the affairs of a person that was disclosed or obtained under —\n\n(a) the *Stamp Act 1921* Part IIIC; or\n\n(b) the *Duties Act 2008* Chapter 5.\n\n[Regulation 13A inserted: Gazette 15 May 2009 p. 1641; amended: Gazette 8 Jan 2015 p. 107‑8.]\n\n##### 13B. Disclosure of information about petroleum matters (section 114(3)(g))\n\n(1) In this regulation —\n\nCEO (petroleum) means the chief executive officer of the department of the Public Service principally assisting in the administration of the *Petroleum and Geothermal Energy Resources Act 1967*.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to the CEO (petroleum), in relation to the sale, transfer or value of petroleum titles and mining tenements, information relating to any or all of the following —\n\n(a) exploration permits, drilling reservations, production licences, retention leases and production access authorities granted pursuant to the *Petroleum and Geothermal Energy Resources Act 1967*;\n\n(b) exploration permits, production licences, retention leases and pipeline licences granted under the *Petroleum (Submerged Lands) Act 1982*;\n\n(c) pipeline licences granted pursuant to the *Petroleum Pipelines Act 1969*.\n\n[Regulation 13B inserted: Gazette 15 May 2009 p. 1641.]\n\n##### 13C. Disclosure of information about land transfers (section 114(3)(g))\n\n(1) In this regulation —\n\nCEO (Landgate) means the chief executive officer of the Western Australian Land Information Authority;\n\nduty means —\n\n(a) transfer duty under the *Duties Act 2008* Chapter 2; or\n\n(b) stamp duty under the *Stamp Act 1921*.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to the CEO (Landgate) information identifying persons authorised to pay duty under a special tax return arrangement.\n\n[Regulation 13C inserted: Gazette 15 May 2009 p. 1642.]\n\n##### 13D. Disclosure of information about a person’s taxation affairs (section 114(3)(g))\n\n(1) This regulation has effect for the purposes of section 114(3)(g) of the Act.\n\n(2) If a member of the Parliament of the State or of the Commonwealth writes to the Minister on behalf of a person about the person’s taxation affairs, the Commissioner may disclose tax information that relates to the person to the Minister for the purpose of enabling the Minister to respond to the member.\n\n[Regulation 13D inserted: Gazette 9 Sep 2011 p. 3685-6; amended: SL 2021/116 r. 5.]\n\n##### 13E. Disclosure of information to interstate official: first home owner grant (section 114(3)(g))\n\n(1) In this regulation —\n\ncorresponding law has the meaning given in the *First Home Owner Grant Act 2000* section 3(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose information or material to an official administering a corresponding law, for a purpose related to the administration of the corresponding law.\n\n[Regulation 13E inserted: Gazette 17 Dec 2013 p. 6241.]\n\n##### 13F. Disclosure of information to Australian Border Force Commissioner (s. 114(3)(g))\n\nFor the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the Australian Border Force Commissioner (as defined in the *Australian Border Force Act 2015* (Commonwealth) section 4(1)).\n\n[Regulation 13F inserted: SL 2021/116 r. 6.]\n\n##### 13G. Disclosure of information about employers of apprentices (section 114(3)(g))\n\n(1) In this regulation —\n\nchief executive officer means the chief executive officer of the department of the Public Service principally assisting in the administration of the *Vocational Education and Training Act 1996* (except Part 4);\n\nemployer has the meaning given in the *Pay‑roll Tax Assessment Act 2002* Glossary clause 1;\n\nwages has the meaning given in the *Pay‑roll Tax Assessment Act 2002* Glossary clause 1.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to the chief executive officer information or material relating to an employer who pays wages to or in relation to a person who is an apprentice under a training contract registered under the *Vocational Education and Training Act 1996* Part 7 Division 2.\n\n[Regulation 13G inserted: Gazette 6 Mar 2018 p. 710.]\n\n##### 13H. Disclosure of information about charities and not‑for‑profits (section 114(3)(g))\n\n(1) In this regulation —\n\nACNC Commissioner means the Commissioner of the Australian Charities and Not‑for‑profits Commission established by the *Australian Charities and Not‑for‑profits Commission Act 2012* (Commonwealth) section 110-5.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the ACNC Commissioner for a purpose related to the administration of a taxation Act or the *Australian Charities and Not‑for‑profits Commission Act 2012* (Commonwealth).\n\n[Regulation 13H inserted: Gazette 6 Mar 2018 p. 710; amended: SL 2021/116 r. 7.]\n\n##### 13I. Disclosure of information to administrative authorities for the *Rates and Charges (Rebates and Deferments) Act 1992* (s. 114(3)(g))\n\n(1) In this regulation —\n\nadministrative authority has the meaning given in the *Rates and Charges (Rebates and Deferments) Act 1992* section 3(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may, for a purpose related to the administration of the *Rates and Charges (Rebates and Deferments) Act 1992*, disclose to an administrative authority information or material about the affairs of a person that was disclosed to or obtained by the Commissioner under the *Land Tax Assessment Act 2002*.\n\n[Regulation 13I inserted: Gazette 12 Feb 2019 p. 272.]\n\n##### 13J. Disclosure of information to WorkCover WA (s. 114(3)(g))\n\n(1) In this regulation —\n\nWorkCover WA means the body established under the *Workers Compensation and Injury Management Act 2023* section 445(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose information or material to WorkCover WA for a purpose related to WorkCover WA carrying out its functions under the *Workers Compensation and Injury Management Act 2023*.\n\n[Regulation 13J inserted: SL 2020/40 r. 4; amended: SL 2024/134 r. 8.]\n\n##### 13K. Disclosure of information to Corruption and Crime Commissioner (s. 114(3)(g))\n\n(1) In this regulation —\n\nCorruption and Crime Commission means the Commission as defined in the *Corruption, Crime and Misconduct Act 2003* section 3(1);\n\nCorruption and Crime Commissioner means the Commissioner as defined in the *Corruption, Crime and Misconduct Act 2003* section 3(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose information or material to the Corruption and Crime Commissioner for a purpose related to the Corruption and Crime Commission carrying out its functions under the *Corruption, Crime and Misconduct Act 2003*.\n\n[Regulation 13K inserted: SL 2020/40 r. 4.]\n\n##### 13L. Disclosure of information to public sector agencies for purpose of COVID‑19 relief measures (section 114(3)(g))\n\n(1) In this regulation —\n\nCOVID‑19 relief measure means a measure to provide financial relief to persons who are affected economically by the COVID‑19 pandemic;\n\npublic sector agency means an agency as defined in the *Public Sector Management Act 1994* section 3(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the chief executive officer of a public sector agency for the following purposes —\n\n(a) to assist in developing policy for COVID‑19 relief measures;\n\n(b) to assist in delivering COVID‑19 relief measures;\n\n(c) to assist in evaluating the effectiveness of COVID‑19 relief measures.\n\n[Regulation 13L inserted: SL 2020/48 r. 4; amended: SL 2021/116 r. 8.]\n\n##### 13M. Disclosure of information to Australian Building and Construction Commissioner (s. 114(3)(g))\n\n(1) In this regulation —\n\nAustralian Building and Construction Commissioner means the Australian Building and Construction Commissioner referred to in the *Building and Construction Industry (Improving Productivity) Act 2016* (Commonwealth) section 15(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the Australian Building and Construction Commissioner for a purpose related to the Australian Building and Construction Commissioner carrying out their functions under the *Building and Construction Industry (Improving Productivity) Act 2016* (Commonwealth).\n\n[Regulation 13M inserted: SL 2021/116 r. 9.]\n\n##### 13N. Disclosure of information to Building Commissioner (s. 114(3)(g))\n\n(1) In this regulation —\n\nBuilding Commissioner means the officer referred to in the *Building Services (Complaint Resolution and Administration) Act 2011* section 85.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the Building Commissioner for a purpose related to the Building Commissioner carrying out their functions under the *Building Services (Complaint Resolution and Administration) Act 2011*.\n\n[Regulation 13N inserted: SL 2021/116 r. 9.]\n\n##### 13O. Disclosure of information to Commissioner for Consumer Protection (s. 114(3)(g))\n\nFor the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to the Commissioner for Consumer Protection for a purpose related to the Commissioner for Consumer Protection carrying out functions under —\n\n(a) the *Fair Trading Act 2010*; or\n\n(b) the *Motor Vehicle Dealers Act 1973*; or\n\n(c) the *Real Estate and Business Agents Act 1978*.\n\n[Regulation 13O inserted: SL 2025/67 r. 8.]\n\n##### 13P. Disclosure of information to industrial inspectors (s. 114(3)(g))\n\n(1) In this regulation —\n\nindustrial inspector means a person designated as an industrial inspector under the *Industrial Relations Act 1979* section 98(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to an industrial inspector for a purpose related to the industrial inspector carrying out their functions under any of the following Acts —\n\n(a) the *Children and Community Services Act 2004;*\n\n(b) the Industrial Relations Act 1979;\n\n(c) the Long Service Leave Act 1958;\n\n(d) the Minimum Conditions of Employment Act 1993.\n\n[Regulation 13P inserted: SL 2021/116 r. 9.]\n\n##### 13Q. Disclosure of information about State agency suppliers (s. 114(3)(g))\n\n(1) In this regulation —\n\nDepartment CEO has the meaning given in the *Procurement Act 2020* section 4(1);\n\nsenior officer, of a supplier, has the meaning given in the *Procurement (Debarment of Suppliers) Regulations 2021* regulation 3(1);\n\nsupplier has the meaning given in the *Procurement Act 2020* section 4(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information about a supplier or senior officer of a supplier to the Department CEO for a purpose related to the Department CEO carrying out their functions under the *Procurement Act 2020* section 14(1).\n\n[Regulation 13Q inserted: SL 2021/183 r. 4.]\n\n##### 13. Disclosure of information about pastoral lessees (section 114(3)(g))\n\n(1) In this regulation —\n\nPastoral Lands Board means the Pastoral Lands Board established by the *Land Administration Act 1997* section 94;\n\npastoral lessee has the meaning given in the *Land Administration Act 1997* section 3(1).\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to the Pastoral Lands Board information about the affairs of persons who are or were pastoral lessees that was disclosed to or obtained by the Commissioner under the *Duties Act 2008* or the *Stamp Act 1921*.\n\n[Regulation 13 inserted: Gazette 15 May 2009 p. 1642.]\n\n##### 14A. Disclosure of information about legal practitioners and settlement agents (s. 114(3)(g))\n\n(1) In this regulation —\n\nfunctions, in relation to a relevant recipient, means —\n\n(a) in the case of the Legal Practice Board — the Legal Practice Board’s functions under the *Legal Profession Uniform Law Application Act 2022* or the *Legal Profession Uniform Law (WA)*; or\n\n(b) in the case of the Commissioner for Consumer Protection — the Commissioner for Consumer Protection’s functions under the *Fair Trading Act 2010*;\n\nLegal Practice Board means the Board as defined in the *Legal Profession Uniform Law Application Act 2022* section 3(1);\n\nrelevant recipient means —\n\n(a) in relation to a legal practitioner — the Legal Practice Board; or\n\n(b) in relation to a settlement agent — the Commissioner for Consumer Protection;\n\n  settlement agent has the meaning given in the *Settlement Agents Act 1981* section 3(1);\n\n  STR arrangement means a special tax return arrangement under which a legal practitioner or a settlement agent —\n\n(a) is authorised to collect tax payable by a taxpayer; and\n\n(b) is required to pay that tax to the Commissioner.\n\n(2) Subregulation (3) applies if —\n\n(a) a legal practitioner or a settlement agent has entered into an STR arrangement; and\n\n(b) an investigation is carried out under Part 8 of the Act in relation to the STR arrangement.\n\n(3) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to a relevant recipient, for a purpose related to the relevant recipient carrying out its functions, information or material relating to the legal practitioner or settlement agent that was disclosed to or obtained by the Commissioner as part of the investigation under Part 8 of the Act.\n\n[Regulation 14A inserted: Gazette 22 Jul 2008 p. 3355‑6; amended: Gazette 5 Jun 2015 p. 1977; SL 2020/40 r. 5; SL 2022/120 r. 4; SL 2025/67 r. 9.]\n\n##### 14B. Disclosure of information for purposes of administering schemes (s. 114(3)(g))\n\n(1) In this regulation —\n\nrelevant scheme means a scheme administered by the department of the Public Service principally assisting the Minister to administer the Act —\n\n(a) to provide financial assistance by way of the payment of grants, subsidies or rebates; and\n\n(b) under principles approved by the Minister.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose tax information to a person involved in the administration of a relevant scheme if the disclosure is made for the purposes of the administration of the scheme.\n\n[Regulation 14B inserted: SL 2024/151 r. 6.]\n\n##### 14BA. Disclosure of information for purpose of assessing market‑led proposals (s. 114(3)(g))\n\n(1) In this regulation —\n\ndepartment has the meaning given in the *Public Sector Management Act 1994* section 3(1);\n\nEOI proposal means a proposal in response to a request by the State government, that is not given under a written law, for an expression of interest in —\n\n(a) a matter the subject of a market‑led proposal; or\n\n(b) providing a solution to an issue; or\n\n(c) a specified opportunity;\n\nGTE has the meaning given in the *Government Trading Enterprises Act 2023* section 3(1);\n\nmarket‑led proposal means an unsolicited proposal to a department, statutory authority or GTE, that is not given under a written law, for a proponent in the private sector to —\n\n(a) build or finance infrastructure; or\n\n(b) provide goods or services to, or on behalf of the State; or\n\n(c) purchase an asset owned by the State;\n\nMLP officer means an officer of the department of the Public Service principally assisting in the administration of the *Planning and Development Act 2005* whose functions relate to the assessment of market‑led proposals or EOI proposals;\n\nproponent, for a market‑led proposal or an EOI proposal, means a person who is identified in the market‑led proposal or EOI proposal as the proponent;\n\nstatutory authority has the meaning given in the *Financial Management Act 2006* section 3.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to an MLP officer tax information that relates to a proponent of a market‑led proposal or EOI proposal if the disclosure is for the purposes of carrying out an assessment of the market‑led proposal or EOI proposal.\n\n[Regulation 14BA inserted: SL 2025/67 r. 10.]\n\n##### 14BB Disclosure of information related to declared pest rates for the purposes of administering pastoral leases (s. 114(3)(g))\n\n(1) In this regulation —\n\nchief executive officer means the chief executive officer of the department of the Public Service principally assisting in the administration of the *Land Administration Act 1997*;\n\nrelevant tax information means tax information disclosed to, or obtained by, the Commissioner in relation to the Commissioner’s administration of the *Biosecurity and Agriculture Management Act 2007* Part 6 Division 1 Subdivision 2 as a taxation Act.\n\n(2) For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose relevant tax information to the chief executive officer for the purposes of the administration of the *Land Administration Act 1997* Part 7.\n\n[Regulation 14BB inserted: SL 2025/67 r. 10.]\n\n##### 14. Service on Commissioner (section 115)\n\n[(1) deleted]\n\n(2) For the purposes of section 115(d) of the Act, the format for sending computer data is by attaching to the Web Enquiry Form located at www.finance.wa.gov.au an electronic document of any of the following types —\n\n(a) Adobe Portable Document Format (PDF);\n\n(b) compressed files (ZIP);\n\n(c) Graphics Interchange Format (GIF);\n\n(d) Joint Photographic Experts Group (JPG, JPEG);\n\n(e) Microsoft Excel (XLS, XLSX);\n\n(f) Microsoft Word (DOC, DOCX);\n\n[(g) deleted]\n\n(h) Text (TXT).\n\n(3) For the purposes of section 115(d) of the Act, the address for serving a document as set out in subregulation (2) is www.finance.wa.gov.au.\n\n[Regulation 14 amended: Gazette 15 May 2009 p. 1642-3; 18 Dec 2012 p. 6598; 5 Jun 2015 p. 1977; 13 Dec 2016 p. 5634; 12 Jun 2018 p. 1901.]\n\n##### 14AA. When documents not served personally are taken to be served (section 117(4))\n\n(1) For the purposes of section 117(4) of the Act, if a notice or other document is not served personally, the document is taken to be served —\n\n(a) if sent by post to an address within the State — on the 4th business day following the day on which the document is sent to the person to whom it is addressed; or\n\n(b) if sent by post to an address outside the State but within Australia — on the 6th business day following the day on which the document is sent to the person to whom it is addressed; or\n\n(c) if sent by post to an address outside Australia — on the 14th business day following the day on which the document is sent to the person to whom it is addressed; or\n\n(d) in any other case — on the business day following the day on which the document is sent to, left for, or otherwise communicated to, the person to whom it is addressed.\n\n(2) If subregulation (1)(a), (b) or (c) (the applicable subregulation) applies to a notice or other document sent by post to an address, but it is proven that the document was not delivered to that address on or before the business day referred to in the applicable subregulation, the document is taken to be served on the day on which it was delivered to that address.\n\n(3) Subregulation (1) has effect subject to subregulation (2).\n\n[Regulation 14AA inserted: Gazette 13 Aug 2019 p. 3043.]\n\n##### 15. Prescription of Commissioner as State taxation officer\n\nThe Commissioner is a State taxation officer for the purposes of Part IIIA of the *Taxation Administration Act 1953* of the Commonwealth.\n\n![dline]()\n\nNotes\n\nThis is a compilation of the *Taxation Administration Regulations 2003* and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table.\n\nCompilation table\n\n| **Citation** | **Published** | **Commencement** |\n| --- | --- | --- |\n| *Taxation Administration Regulations 2003* | 27 Jun 2003 p. 2419-22 | 1 Jul 2003 (see r. 2 and *Gazette* 27 Jun 2003 p. 2383) |\n| *Taxation Administration Amendment Regulations 2004* | 7 May 2004 p. 1413 | 7 May 2004 |\n| *Taxation Administration Amendment Regulations (No. 2) 2004* | 13 Aug 2004 p. 3253 | 1 Sep 2004 (see r. 2) |\n| *Taxation Administration Amendment Regulations (No. 3) 2004* | 17 Dec 2004 p. 6092-3 | 1 Jan 2005 (see r. 2) |\n| *Taxation Administration Amendment Regulations 2005* | 13 Dec 2005 p. 5992-3 | 13 Dec 2005 |\n| *Taxation Administration Amendment Regulations 2006* | 22 Dec 2006 p. 5811 | 1 Jan 2007 (see r. 2 and *Gazette* 8 Dec 2006 p. 5369) |\n| *Taxation Administration Amendment Regulations 2007* | 28 Feb 2007 p. 639 | 1 Mar 2007 (see r. 2) |\n| **Reprint 1: The *Taxation Administration Regulations 2003* as at 16 Mar 2007** (includes amendments listed above) | | |\n| *Taxation Administration Amendment Regulations 2008* | 14 Mar 2008 p. 837 | r. 1 and 2: 14 Mar 2008 (see r. 2(a));   Regulations other than r. 1 and 2: 15 Mar 2008 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2008* | 22 Jul 2008 p. 3354‑6 | r. 1 and 2: 22 Jul 2008 (see r. 2(a));   Regulations other than r. 1 and 2: 23 Jul 2008 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 3) 2008* | 11 Nov 2008 p. 4845 | r. 1 and 2: 11 Nov 2008 (see r. 2(a));   Regulations other than r. 1 and 2: 12 Nov 2008 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2009* | 15 May 2009 p. 1639-43 | r. 1 and 2: 15 May 2009 (see r. 2(a));   Regulations other than r. 1 and 2: 16 May 2009 (see r. 2(b)) |\n| **Reprint 2: The *Taxation Administration Regulations 2003* as at 10 Jul 2009** (includes amendments listed above) | | |\n| *Revenue Laws Amendment and Repeal Act 2010* s. 31 assented to 25 Jun 2010 | | 26 Jun 2010 (see s. 2(b)) |\n| *Taxation Administration Amendment Regulations 2010* | 25 Jun 2010 p. 2879-80 | r. 1 and 2: 25 Jun 2010 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jul 2010 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2011* | 9 Sep 2011 p. 3685-6 | r. 1 and 2: 9 Sep 2011 (see r. 2(a));   Regulations other than r. 1 and 2: 10 Sep 2011 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2012* | 18 Dec 2012 p. 6597-8 | r. 1 and 2: 18 Dec 2012 (see r. 2(a));   Regulations other than r. 1 and 2: 19 Dec 2012 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2013* | 17 May 2013 p. 1985 | r. 1 and 2: 17 May 2013 (see r. 2(a));   Regulations other than r. 1 and 2: 18 May 2013 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2013* | 17 Dec 2013 p. 6240‑1 | r. 1 and 2: 17 Dec 2013 (see r. 2(a));   r. 3 and 8: 18 Dec 2013 (see r. 2(b));   r. 4‑7: 1 Jan 2014 (see r. 2(c)) |\n| **Reprint 3: The *Taxation Administration Regulations 2003* as at 1 Aug 2014** (includes amendments listed above | | |\n| *Taxation Administration Amendment Regulations 2014* | 8 Jan 2015 p. 107‑8 | r. 1 and 2: 8 Jan 2015 (see r. 2(a));   Regulations other than r. 1 and 2: 27 Apr 2015 (see r. 2(b) and *Gazette* 17 Apr 2015 p. 1371) |\n| *Taxation Administration Amendment Regulations 2015* | 5 Jun 2015 p. 1976-7 | r. 1 and 2: 5 Jun 2015 (see r. 2(a));   r. 3, 4 and 6 and 7: 6 Jun 2015 (see r. 2(b));   r. 5: 1 Jul 2015 (see r. 2(c)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2015* | 26 Jun 2015 p. 2279‑80 | r. 1 and 2: 26 Jun 2015 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jul 2015 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 3) 2015* | 11 Dec 2015 p. 4962-3 | r. 1 and 2: 11 Dec 2015 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jan 2016 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2016* | 24 Jun 2016 p. 2344‑5 | r. 1 and 2: 24 Jun 2016 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jul 2016 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2016* | 13 Dec 2016 p. 5634 | r. 1 and 2: 13 Dec 2016 (see r. 2(a));   Regulations other than r. 1 and 2: 14 Dec 2016 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2017* | 27 Jun 2017 p. 3450‑1 | r. 1 and 2: 27 Jun 2017 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jul 2017 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2018* | 6 Mar 2018 p. 709‑10 | r. 1 and 2: 6 Mar 2018 (see r. 2(a));   Regulations other than r. 1 and 2: 7 Mar 2018 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2018* | 12 Jun 2018 p. 1901 | r. 1 and 2: 12 Jun 2018 (see r. 2(a));   r. 3 and 5: 13 Jun 2018 (see r. 2(c));   r. 4: 1 Jul 2018 (see r. 2(b)) |\n| **Reprint 4: The *Taxation Administration Regulations 2003* as at 5 Oct 2018** (includes amendments listed above) | | |\n| *Taxation Administration Amendment Regulations 2019* | 12 Feb 2019 p. 271‑2 | r. 1 and 2: 12 Feb 2019 (see r. 2(a));   Regulations other than r. 1 and 2: 13 Feb 2019 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2019* | 26 Feb 2019 p. 459-60 | r. 1 and 2: 26 Feb 2019 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Apr 2019 (see r. 2(b) and *Gazette* 26 Feb 2019 p. 449-50) |\n| *Finance Regulations Amendment (Interest Rates) Regulations 2019* Pt. 3 | 28 Jun 2019 p. 2492‑3 | 1 Jul 2019 (see r. 2(b)) |\n| *Finance Regulations Amendment Regulations 2019* Pt. 4 | 13 Aug 2019 p. 3041‑3 | 14 Aug 2019 (see r. 2(c)) |\n| *Taxation Administration Amendment Regulations 2020* | SL 2020/40 17 Apr 2020 | r. 1 and 2: 17 Apr 2020   (see r. 2(a));   Regulations other than r. 1 and 2: 18 Apr 2020 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 3) 2020* | SL 2020/48 24 Apr 2020 | r. 1 and 2: 24 Apr 2020 (see r. 2(a));   Regulations other than r. 1 and 2: 25 Apr 2020 (see r. 2(b)) |\n| *Finance Regulations Amendment (Interest Rates) Regulations 2020* Pt. 3 | SL 2020/71 9 Jun 2020 | 1 Jul 2020 (see r. 2(b)) |\n| *Finance Regulations Amendment Regulations 2020* Pt. 5 | SL 2020/206 23 Oct 2020 | 24 Oct 2020 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations 2021* | SL 2021/116 2 Jul 2021 | r. 1 and 2: 2 Jul 2021 (see r. 2(a));   Regulations other than r. 1 and 2: 3 Jul 2021 (see r. 2(b)) |\n| *Taxation Administration Amendment Regulations (No. 2) 2021* | SL 2021/183 5 Nov 2021 | 5 Nov 2021 (see r. 2 and SL 2021/187 r. 2(a)) |\n| *Taxation Administration Amendment Regulations 2022* | SL 2022/120 30 Jun 2022 | r. 1 and 2: 30 Jun 2022 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jul 2022 (see r. 2(b) and SL 2022/113 cl. 2) |\n| *Finance Regulations Amendment (Interest Rates) Regulations 2023* Pt. 3 | SL 2023/70 16 Jun 2023 | 1 Jul 2023 (see r. 2(b)) |\n| *Finance Regulations Amendment (Interest Rates) Regulations 2024* Pt. 3 | SL 2024/82 29 May 2024 | 1 Jul 2024 (see r. 2(b)) |\n| *Finance Regulations Amendment (Workers Compensation) Regulations 2024* Pt. 4 | SL 2024/134 26 Jun 2024 | 1 Jul 2024 (see r. 2(b)) |\n| *Finance Regulations Amendment (Disclosure of Information) Regulations 2024* Pt. 3 | SL 2024/151 24 Jul 2024 | 25 Jul 2024 (see r. 2(b)) |\n| *Finance Regulations Amendment Regulations 2025* Pt. 3 | SL 2025/67 30 Apr 2025 | 1 May 2025 (see r. 2(b)) |\n\n\nOther notes\n\n1M Under the *Commonwealth Places (Mirror Taxes Administration) Act 1999* s. 7, modifications to State taxing laws may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes Administration) Regulations 2007* Pt. 7 Div. 2.\n\nIf a modification is to:\n\n- replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number;\n- amend a numbered provision, the amended provision is identified by the superscript 1M appearing after the provision number.\n\n\n1MC Under the *Commonwealth Places (Mirror Taxes) Act 1998* (Commonwealth) s. 8, modifications to State taxing laws, in their application as Commonwealth laws in Commonwealth places in Western Australia, may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes) (Modifications of Applied Laws (WA)) Notice 2007* (Commonwealth) Pt. 7 Div. 2.\n\nIf a modification is to:\n\n- replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number;\n- amend a numbered provision, the amended provision is identified by the superscript 1MC appearing after the provision number.\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nACNC Commissioner 13H(1)\n\nadministrative authority 13I(1)\n\napplicable subregulation 14AA(2)\n\nAustralian Building and Construction Commissioner 13M(1)\n\nBuilding Commissioner 13N(1)\n\nCEO (Landgate) 13C(1)\n\nCEO (petroleum) 13B(1)\n\nchief executive officer 13G(1), 14BB(1)\n\nCommissioner for Consumer Protection 2B\n\ncorresponding law 13E(1)\n\nCorruption and Crime Commission 13K(1)\n\nCorruption and Crime Commissioner 13K(1)\n\nCOVID-19 relief measure 13L(1)\n\ndepartment 14BA(1)\n\nDepartment CEO 13Q(1)\n\nduty 5A(3), 13C(1)\n\nemployer 13G(1)\n\nEOI proposal 14BA(1)\n\nfunctions 14A(1)\n\nGTE 14BA(1)\n\nindustrial inspector 13P(1)\n\nLegal Practice Board 14A(1)\n\nmarket-led proposal 14BA(1)\n\nMLP officer 14BA(1)\n\nonline arrangement 5A(3)\n\nPastoral Lands Board 13(1)\n\npastoral lessee 13(1)\n\nproponent 14BA(1)\n\npublic sector agency 13L(1)\n\nrelevant recipient 14A(1)\n\nrelevant scheme 14B(1)\n\nrelevant tax information 14BB(1)\n\nsenior officer 13Q(1)\n\nsettlement agent 14A(1)\n\nstatutory authority 14BA(1)\n\nSTR arrangement 14A(1)\n\nsupplier 13Q(1)\n\ntax information 2B\n\nwages 13G(1)\n\nWorkCover WA 13J(1)\n\n© State of Western Australia 2025.\n\nThis work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au.\n\nAttribute work as: © State of Western Australia 2025.\n\nBy Authority: GEOFF O. LAWN, Government Printer\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The regulations have grown significantly beyond their original 2003 scope. Initially focused on basic administrative matters (interest rates, record keeping, fees), they have expanded into an extensive information-sharing framework. The original regulations had minimal disclosure provisions; the current version contains 20+ separate regulations authorising disclosure to specific agencies for specific purposes (COVID-19 relief, market-led proposals, building industry compliance, etc.). This reflects a broader trend of using tax data for regulatory and policy purposes beyond revenue collection."},"complexity_factors":["Multiple cross-references to parent Act sections (e.g., 'section 114(3)(g)' appears 20+ times)","26 defined terms scattered throughout various regulations rather than concentrated in one interpretation section","Numerous information disclosure provisions (regs 13A-13Q, 14A-14BB) following a repetitive but slightly varying pattern","Frequent amendments tracked in compilation table (30+ amendment instruments since 2003)","Mirror tax modifications noted for Commonwealth places (1M and 1MC notations)","Interest rate provisions require regular updating via amendment regulations"],"plain_english_summary":"These regulations set the operational details for how Western Australia's tax system works day-to-day. They specify:\n\n**Interest rates** that apply to tax debts and refunds:\n- If you owe the government tax and pay late, interest is charged at **12.4% per year**\n- If the government owes you a refund, you get interest at **4.4% per year**\n- These rates also apply to various other situations like compromise agreements and interim assessments\n\n**Administrative rules** for taxpayers:\n- Where tax records must be kept (generally in WA, with some exceptions)\n- When small amounts can be written off ($20.01 for unused credits, $20 for waived payments)\n- Fees for tax certificates ($50.35)\n- How documents can be served on the Commissioner (including acceptable file formats like PDF, Word, Excel)\n- When documents are considered \"served\" if sent by post (4 days within WA, 6 days interstate, 14 days overseas)\n\n**Information sharing** - the regulations extensively list who the Commissioner can share confidential tax information with, including:\n- Other government agencies (Road Traffic Authority, Landgate, WorkCover, Corruption and Crime Commission)\n- Federal bodies (Australian Border Force, Australian Building and Construction Commissioner)\n- Interstate officials for first home owner grants\n- Agencies administering COVID-19 relief measures\n- Officers assessing market-led proposals for infrastructure projects\n- Various other specific purposes like pastoral leases, petroleum titles, and apprentice employers\n\n**Special arrangements** for tax agents:\n- Rules allowing online self-assessment of stamp duty with correction powers for minor errors\n- Disclosure rules for investigations involving legal practitioners and settlement agents who collect tax on behalf of clients\n\nThe regulations essentially fill in the practical gaps left by the main Taxation Administration Act, turning broad legal powers into specific numbers, procedures, and authorised recipients for information sharing."},"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"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Unable to assess scope as no legislative text was retrievable. The source URL returned a website error page rather than the Taxation Administration Regulations 2003 content."},"complexity_factors":["No legislative content was returned — only a 'page not found' error message","Cannot assess complexity without access to the actual regulations","The URL provided appears to be outdated or broken following a website migration"],"plain_english_summary":"**No legislation content could be retrieved.**\n\nThe page that was supposed to contain the *Taxation Administration Regulations 2003* (Western Australia) is no longer available on the Western Australian legislation website. The link appears to be broken or the page has been moved as part of a website upgrade. No actual legislative text was provided for analysis."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"Since commencement the regulations have broadened and specified administrative powers and settings: interest rates and indexed amounts have been updated (see regs 3A, 3, 4, 5, 6A), online self‑assessment correction rules were added (reg 5A), and numerous disclosure recipients and contexts were inserted or expanded (regs 13A–13Q, 14A–14BB). These amendments have widened the range of authorised disclosures and adjusted the financial and procedural parameters administered under the Act."},"complexity_factors":["Multiple context‑specific interest rates across provisions (regs 3A, 3, 4, 5, 5B, 5C) increasing compliance complexity.","Extensive authorised disclosures to many external agencies and officers (regs 13A–13Q, 14A–14BB) creating numerous cross‑agency data flows and discretion points.","Frequent cross‑references to other Acts and external definitions (e.g. Duties Act 2008, Stamp Act 1921, various Commonwealth Acts) requiring users to consult multiple instruments.","Administrative thresholds, fees and small‑value write‑offs prescribed numerically (regs 6A, 6, 8) that must be tracked and updated.","Record‑keeping rules and exceptions, including offshore storage exceptions and Commissioner power to require records be produced (regs 9, 10, 9(2)).","Procedural prescriptions for service and electronic formats and timing (regs 14, 14AA) that affect operational processes.","Amendment history and periodic rate updates (compilation table and amendment notes) requiring attention to temporal applicability."],"plain_english_summary":"These regulations fill in the administrative details of the Taxation Administration Act: they fix interest rates for refunds and unpaid tax, set minor fees and write‑off/waiver thresholds, prescribe record‑keeping and electronic service rules, and list many bodies that the Commissioner may lawfully share tax information with. They affect taxpayers (who may bear higher interest on outstanding debts — reg 5), recipients of refunds (Commissioner pays lower interest — regs 3, 4) and many third parties who can receive confidential tax information (regs 13–14BA)."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-regulations-2003","history":"/api/acts/taxation-administration-regulations-2003/history","analysis":"/api/acts/taxation-administration-regulations-2003/analysis","conflicts":"/api/acts/taxation-administration-regulations-2003/conflicts","importantCases":"/api/acts/taxation-administration-regulations-2003/important-cases","documents":"/api/acts/taxation-administration-regulations-2003/documents"}}