{"id":"tas:sr-2021-097","name":"Taxation Administration Regulations 2021","slug":"taxation-administration-regulations-2021","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"97 of 2021","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182410,"registerId":"tas-tas:sr-2021-097-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> These regulations may be cited as the [Taxation Administration Regulations 2021](/view/html/inforce/2026-04-12/sr-2021-097) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> These regulations take effect on 15 December 2021.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> In these regulations –\n> \n> > ***Act*** means the [Taxation Administration Act 1997](/view/html/inforce/2026-04-12/act-1997-074) ;\n> \n> > ***associated person*** has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***business assets*** means land, an interest in land, or goods, which are predominantly for –\n> > \n> > > > (a) the business of wholesale or retail sale of goods or services; or\n> > > \n> > > > (b) the business of manufacturing; or\n> > > \n> > > > (c) a primary production business; or\n> > > \n> > > > (d) purposes that are ancillary to the running of a business;\n> \n> > ***dutiable property*** has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***dutiable transaction*** has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***dutiable value***, in relation to dutiable property, has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***interest***, in relation to land, has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***land*** has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***subsequent transaction*** has the same meaning as in [section 36B(3) of the](/view/html/inforce/2026-04-12/act-2001-015#GS36B@Gs3@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> \n> > ***unencumbered value*** has the same meaning as in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Conditions of approval","content":"### 4 Conditions of approval\n\n> > (1)  In this regulation –\n> > \n> > > ***specified*** means specified in a notice of approval, or subsequent notice, as referred to in [section 51(1)](/view/html/inforce/2026-04-12/act-1997-074#GS51@Gs1@EN) of the Act.\n> \n> > (2)  If an approval is given to a taxpayer or agent under [section 49](/view/html/inforce/2026-04-12/act-1997-074#GS49@EN) of the Act, the Commissioner may require, as a condition of that approval, the taxpayer or agent to comply with the specified conditions in relation to endorsing and submitting a return, or paying tax, in respect of a specified instrument.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Permitted disclosures","content":"### 5 Permitted disclosures\n\n> The following persons are prescribed persons, for the purpose of [section 77(1)(e)(x)](/view/html/inforce/2026-04-12/act-1997-074#GS77@Gs1@Hpe@Hqx@EN) of the Act, in respect of the disclosure of information under this section:\n> \n> > > (a) a person who is employed in the Department and provides advice on taxation policy;\n> > \n> > > (b) an authorised officer as defined in the [First Home Owner Grant Act 2000](/view/html/inforce/2026-04-12/act-2000-019) ;\n> > \n> > > (c) an authorised officer as defined in the [HomeBuilder Grants Act 2020](/view/html/inforce/2026-04-12/act-2020-015) ;\n> > \n> > > (d) an authorised officer as defined in the [Workers Rehabilitation and Compensation Act 1988](/view/html/inforce/2026-04-12/act-1988-004) ;\n> > \n> > > (e) the Valuer-General appointed under the [Valuation of Land Act 2001](/view/html/inforce/2026-04-12/act-2001-102) ;\n> > \n> > > (f) the following persons if the disclosure is relevant to an investigation by the person of an alleged breach of [Division 2B of Part VI of the](/view/html/inforce/2026-04-12/act-1979-035#HPVI@HD2B@EN) [Fire Service Act 1979](/view/html/inforce/2026-04-12/act-1979-035) :\n> > > \n> > > > > (i) the Chief Officer as defined in that Act;\n> > > > \n> > > > > (ii) an officer of the Fire Service as defined in that Act;\n> > \n> > > (g) the Commissioner, Second Commissioner, or a Deputy Commissioner under a law of the Commonwealth relating to taxation, or a person authorised to receive information on behalf of that Commissioner, Second Commissioner, or Deputy Commissioner;\n> > \n> > > (h) a body, council, committee, society, association or board that –\n> > > \n> > > > > (i) is established under a law of the Commonwealth; and\n> > > > \n> > > > > (ii) is responsible for regulating the conduct of members of that body, council, committee, society, association or board;\n> > \n> > > (i) the Director of Consumer Affairs and Fair Trading, if the disclosure is relevant to his or her functions under the [Motor Vehicle Traders Act 2011](/view/html/inforce/2026-04-12/act-2011-023) .","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Administrative fee","content":"### 6 Administrative fee\n\n> > (1)  In this regulation –\n> > \n> > > ***prescribed person*** means an agent who is approved by the Commissioner for the purposes of [section 49(1)(b)](/view/html/inforce/2026-04-12/act-1997-074#GS49@Gs1@Hpb@EN) of the Act;\n> > \n> > > ***relevant instrument*** means an instrument that is prescribed in [Schedule 1](#JS1@EN) ;\n> > \n> > > ***relevant lodging***, in relation to an instrument, means the lodging for assessment of a relevant instrument by a prescribed person.\n> \n> > (2)  For the purposes of [section 118A](/view/html/inforce/2026-04-12/act-1997-074#GS118A@EN) of the Act, the prescribed fee in respect of a relevant lodging of an instrument is 25 fee units.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Legislation rescinded","content":"### 7 Legislation rescinded\n\n> The legislation specified in [Schedule 2](#JS2@EN) is rescinded.","sortOrder":6},{"sectionNumber":"SCHEDULE 1 - Relevant instrume","sectionType":"part","heading":"SCHEDULE 1 - Relevant instruments","content":"# SCHEDULE 1 - Relevant instrume SCHEDULE 1 - Relevant instruments\n\n[Regulation 6](#GS6@EN)\n\n> **1.**   An instrument that transfers dutiable property if the dutiable transaction is subject to *ad valorem* duty under the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) and the dutiable transaction, or subsequent transaction, did not occur in the open market, or the parties are associated persons, with the exception of the following instruments:\n> \n> > > (a) an instrument that transfers dutiable property if the Commissioner has exercised his or her discretion under [section 22(2) of the](/view/html/inforce/2026-04-12/act-2001-015#GS22@Gs2@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) not to aggregate the dutiable transaction;\n> > \n> > > (b) an instrument that transfers land if the unencumbered value of the land is determined in accordance with [section 20(3) of the](/view/html/inforce/2026-04-12/act-2001-015#GS20@Gs3@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> > \n> > > (c) an instrument that transfers dutiable property if the instrument is made in accordance with a deed of family arrangement in relation to a deceased estate;\n> > \n> > > (d) an instrument that transfers dutiable property from a company to a shareholder if the dutiable value of the transfer is to be reduced in accordance with [section 50(1) of the](/view/html/inforce/2026-04-12/act-2001-015#GS50@Gs1@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) ;\n> > \n> > > (e) an instrument that transfers dutiable property if the Commissioner makes an assessment in respect of the instrument in accordance with [section 31(1) of the](/view/html/inforce/2026-04-12/act-2001-015#GS31@Gs1@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .\n\n> **2.**   An instrument that transfers dutiable property if the dutiable transaction is subject to *ad valorem* duty under the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) and a statutory declaration under [section 36I of the](/view/html/inforce/2026-04-12/act-2001-015#GS36I@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) has been given to the Commissioner by the relevant transferee in relation to the dutiable transaction.\n\n> **3.**   An instrument that transfers dutiable property if the dutiable transaction is subject to *ad valorem* duty under the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) and the duty is to be aggregated and dealt with as a single transaction under [section 22 of the](/view/html/inforce/2026-04-12/act-2001-015#GS22@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .\n\n> **4.**   An instrument that transfers dutiable property if the dutiable property consists of business assets.\n\n> **5.**   An instrument that transfers dutiable property if the dutiable transaction is effected by more than one instrument.\n\n> **6.**   An instrument that transfers dutiable property to a trustee and *ad valorem* duty has been paid on the declaration of trust in respect of the same dutiable property.\n\n> **7.**   An instrument in relation to a dutiable transaction if the dutiable transaction may be subject to a concessional rate of duty under the following sections of the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) :\n> \n> > > (a) [section 37(2)](/view/html/inforce/2026-04-12/act-2001-015#GS37@Gs2@EN) ;\n> > \n> > > (b) [section 37(3)](/view/html/inforce/2026-04-12/act-2001-015#GS37@Gs3@EN) ;\n> > \n> > > (c) [section 40(1)](/view/html/inforce/2026-04-12/act-2001-015#GS40@Gs1@EN) ;\n> > \n> > > (d) [section 41](/view/html/inforce/2026-04-12/act-2001-015#GS41@EN) ;\n> > \n> > > (e) [section 47(1)](/view/html/inforce/2026-04-12/act-2001-015#GS47@Gs1@EN) .\n\n> **8.**   An instrument in relation to a dutiable transaction if the dutiable transaction may be exempt from duty under the following sections of the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) :\n> \n> > > (a) [section 52(a)](/view/html/inforce/2026-04-12/act-2001-015#GS52@Hpa@EN) ;\n> > \n> > > (b) [section 52(b)](/view/html/inforce/2026-04-12/act-2001-015#GS52@Hpb@EN) ;\n> > \n> > > (c) [section 52(c)](/view/html/inforce/2026-04-12/act-2001-015#GS52@Hpc@EN) ;\n> > \n> > > (d) [section 53(d)](/view/html/inforce/2026-04-12/act-2001-015#GS53@Hpd@EN) .\n\n> **9.**   An instrument that grants, transfers or surrenders an interest in dutiable property.\n\n> **10.**   An instrument that effects a partition within the meaning of [section 26 of the](/view/html/inforce/2026-04-12/act-2001-015#GS26@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .\n\n> **11.**   An instrument that –\n> \n> > > (a) severs a joint tenancy in relation to dutiable property; or\n> > \n> > > (b) changes the ownership of dutiable property from tenants in common in equal shares to joint tenants.\n\n> **12.**   A vesting order made under the [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) that is subject to duty under [section 35 of the](/view/html/inforce/2026-04-12/act-2001-015#GS35@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .\n\n> **13.**   An application to amend a strata plan under [Division 6 of Part 2 of the](/view/html/inforce/2026-04-12/act-1998-017#HP2@HD6@EN) [Strata Titles Act 1998](/view/html/inforce/2026-04-12/act-1998-017) and any instrument of transfer that gives effect to any such amendment.","sortOrder":7},{"sectionNumber":"SCHEDULE 2 - Legislation resci","sectionType":"part","heading":"SCHEDULE 2 - Legislation rescinded","content":"# SCHEDULE 2 - Legislation resci SCHEDULE 2 - Legislation rescinded\n\n[Regulation 7](#GS7@EN)\n\n| Taxation Administration Amendment Regulations 2012 (No. 32 of 2012) |\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 1 December 2021\n\nThese regulations are administered in the Department of Treasury and Finance.","sortOrder":8}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the limited metadata available, there is no evidence that the scope of this instrument changed from its original intent. It appears to have been a straightforward administrative regulations package supporting the Taxation Administration Act in Tasmania, in force since 15 December 2021 with no obvious scope drift identifiable from the provided content."},"complexity_factors":["The document as provided contains almost no substantive regulatory content — only metadata and administrative information, making meaningful legal analysis very limited","Taxation administration regulations are inherently technical in nature, typically involving cross-references to multiple tax Acts","Tasmanian state tax law operates in parallel with Commonwealth tax law, which can create confusion about which rules apply","Regulations (as opposed to Acts) can be amended frequently and without full parliamentary debate, making currency of information important","Score is kept low due to the near-total absence of actual regulatory text in the provided document"],"plain_english_summary":"The Taxation Administration Regulations 2021 (Tasmania) are subordinate rules that support how the State Revenue Office administers state taxes—such as payroll tax, land tax and duties—and affect any person or business dealing with Tasmanian taxes.\n\nThey matter because they set the practical compliance processes, forms, and rights/obligations that can have real financial consequences. Note: the provided document is largely metadata (dates, amendment history) and does not include the full substantive provisions."},"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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"Schedule 2 rescinds the Taxation Administration Amendment Regulations 2012 (No. 32 of 2012), changing the prior subordinate legislation framework. Otherwise the regulations specify definitional, disclosure, fee and approval‑condition rules that implement and operationalise powers already in the Taxation Administration Act and Duties Act rather than expanding primary taxation powers."},"complexity_factors":["Extensive cross-references to the Duties Act 2001 and other statutes for key terms and thresholds (reg 3; Sch 1 references to multiple Duties Act sections).","Delegated administrative discretion to the Commissioner to impose conditions on approvals (reg 4) creates variable compliance obligations.","Detailed schedule listing many instrument types and exceptions, with technical distinctions (Sch 1 clauses 1–13).","Prescriptive permitted-disclosure list that ties information flows to specific external offices and investigations (reg 5).","Use of a fee-unit amount rather than a monetary sum requires linking to fee-unit valuation (reg 6).","Rescission of prior subordinate legislation alters regulatory baseline (reg 7; Sch 2)."],"plain_english_summary":"These regulations set definitions and technical rules for administering state taxation: they let the Commissioner attach conditions to approvals (reg 4), list who may receive certain tax information (reg 5), impose a 25 fee‑unit administrative charge for approved agents lodging specified instruments (reg 6 and Sch 1), and rescind an earlier amending regulation (reg 7 and Sch 2).\n\nWho pays: taxpayers or approved agents for lodgements (reg 6). Who decides: the Commissioner sets conditions and disclosures (regs 4–5). Compliance requires following cross‑referenced Duties Act rules (reg 3, Sch 1)."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This appears to be a consolidated remake of the Taxation Administration Regulations with no significant expansion beyond the original regulatory scheme. The substance tracks the 2012 regulations being rescinded, maintaining the same core functions: setting conditions for tax agent approvals, permitting disclosures to specified persons, and prescribing fees for certain dutiable transaction lodgments. The scope remains tightly focused on administrative machinery for tax collection."},"complexity_factors":["Heavy reliance on external definitions — 9 defined terms in section 3 alone are imported from the Duties Act 2001, requiring readers to cross-reference another statute","Nested conditional logic in Schedule 1, item 1 — a multi-layered exception structure ('with the exception of the following instruments' containing 5 sub-exceptions)","13 distinct categories of 'relevant instruments' in Schedule 1, each with specific statutory cross-references to the Duties Act 2001","Multiple nested definitions in regulation 6 ('prescribed person', 'relevant instrument', 'relevant lodging') before reaching the substantive fee rule","Prescribed persons list in regulation 5 spans 9 categories with conditional qualifiers on items (f) and (i)","Technical terminology throughout ('ad valorem duty', 'unencumbered value', 'dutiable transaction', 'vesting order') assumes familiarity with property and revenue law"],"plain_english_summary":"This is a Tasmanian regulation that sets out the administrative rules for how tax is collected and managed in the state.\n\n**What it does:**\n- **Sets conditions for tax agent approvals**: The Commissioner of Taxation can attach specific conditions when approving tax agents to lodge returns or pay tax on behalf of taxpayers.\n- **Allows information sharing**: It lists exactly who the tax office can share confidential taxpayer information with — including other government departments, federal tax officials, and certain regulators like the Fire Service and Consumer Affairs.\n- **Charges a fee for certain transactions**: It imposes a 25 fee unit charge when approved agents lodge certain property transfer documents that need special scrutiny (like non-market transfers, business asset sales, or complex property arrangements).\n- **Defines which property transfers attract this fee**: Schedule 1 lists 13 types of instruments (legal documents) that trigger the fee — mostly property transfers that are complicated, involve related parties, or claim tax concessions.\n- **Cleans up old laws**: It formally rescinds (cancels) the 2012 amendment regulations.\n\n**Who it affects:**\n- Property buyers and sellers in Tasmania\n- Tax agents and conveyancers who lodge property transfer documents\n- Government agencies that need tax information for their regulatory work\n\n**Why it matters:**\nThis regulation ensures the tax system runs smoothly behind the scenes. It balances taxpayer privacy with the need for government agencies to share information, and it ensures the tax office is properly funded to assess complex property transactions that require extra work."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-regulations-2021","history":"/api/acts/taxation-administration-regulations-2021/history","analysis":"/api/acts/taxation-administration-regulations-2021/analysis","conflicts":"/api/acts/taxation-administration-regulations-2021/conflicts","importantCases":"/api/acts/taxation-administration-regulations-2021/important-cases","documents":"/api/acts/taxation-administration-regulations-2021/documents"}}