{"id":"taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004","name":"Taxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004","slug":"taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182168,"registerId":"wa-taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004","content":"![Crest]()Western Australia\n\nTaxation Administration Act 2003\n\nTaxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004\n\nWestern Australia\n\nTaxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004\n\nContents\n\n1. Citation 1\n\n2. Compliance with section 126(3) of the Act 1\n\n3. Disclosure of information by the Pastoral Lands Board 1\n\nNotes\n\nCompilation table 2\n\n  \n\nTaxation Administration Act 2003\n\nTaxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004\n\n##### 1. Citation\n\nThese regulations may be cited as the *Taxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004*.\n\n##### 2. Compliance with section 126(3) of the Act\n\nThese regulations are made for the purposes of section 126(3) of the Act.\n\n##### 3. Disclosure of information by the Pastoral Lands Board\n\nFor the purposes of section 104(f) of the Act, the *Land Administration Act 1997* is prescribed in relation to the provision by the Pastoral Lands Board to the Commissioner of documents, information or relevant material obtained by the Board under or for the purposes of the *Land Administration Act 1997* in relation to pastoral leases and the affairs of persons who are or were pastoral lessees as defined in section 3(1) of the *Land Administration Act 1997*.\n\nNotes\n\n1 This is a compilation of the *Taxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004*. The following table contains information about that regulation.\n\nCompilation table\n\n| **Citation** | **Gazettal** |  |\n| --- | --- | --- |\n| *Taxation Administration (Removal of Protection from Disclosure of Information) Regulations 2004* | 7 May 2004 p. 1414 | 7 May 2004 |\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"No. The regulation implements section 126(3) by prescribing the Land Administration Act 1997 for the purposes of section 104(f), enabling the Pastoral Lands Board to supply to the Commissioner documents, information or relevant material obtained under the Land Administration Act 1997 concerning pastoral leases and persons defined as pastoral lessees (Land Administration Act 1997 s 3(1)). It confines the change to that specified disclosure pathway and does not expand other statutory powers."},"complexity_factors":["Very narrow subject matter: single, specific disclosure pathway (Pastoral Lands Board → Commissioner).","Short text with limited operative content (3 regs only).","Cross-references to other legislation: Taxation Administration Act 2003 (ss 104(f), 126(3)) and Land Administration Act 1997 (s 3(1)).","Legal effect depends on definitions and scope in the cited Acts rather than new procedural rules.","Potential administrative/privacy compliance implications for agencies and affected individuals, though not elaborated in the instrument."],"plain_english_summary":"These regulations allow the Pastoral Lands Board to provide the Commissioner with documents, information or relevant material the Board obtained under the Land Administration Act 1997 about pastoral leases and people who are or were pastoral lessees. It changes confidentiality rules so that lease‑related information can be used for taxation purposes; those affected are pastoral lessees, the Pastoral Lands Board and the Commissioner, who must manage the resulting compliance and privacy implications."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed — the legislative text is unavailable. No comparison between original intent and enacted provisions is possible based on the information provided."},"complexity_factors":["The actual legislative text is inaccessible — the page has been taken down, so no substantive analysis is possible","Regulations of this type (information disclosure carve-outs) can involve cross-references to multiple Acts and agency-specific rules, which typically adds complexity","The low score reflects that complexity cannot be meaningfully assessed without the document content — a floor score of 2 is assigned rather than 1 to acknowledge the inherently technical nature of taxation disclosure law"],"plain_english_summary":"This WA regulation appears to lift normal confidentiality protections in the Taxation Administration Act, allowing specified taxation information to be disclosed to other agencies or parties. It affects Western Australian taxpayers, state revenue bodies, and any third parties authorized to receive tax data, because it changes when and with whom tax details can be shared.\n\nThe instrument’s text is unavailable here, so for certainty contact the Parliamentary Counsel’s Office or check legislation.wa.gov.au."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose. They were made specifically to enable information sharing between the Pastoral Lands Board and the Commissioner of Taxation regarding pastoral leases, and they continue to do exactly that without expansion into other areas or agencies."},"complexity_factors":["Extremely short: only 3 operative provisions spanning less than one page","Single, narrow purpose: prescribing one Act for one specific information-sharing arrangement","No defined terms in the regulations themselves (relies entirely on definitions in parent Acts)","No conditional logic, exceptions, or procedural requirements","Minimal cross-referencing: only references to sections 104(f) and 126(3) of the parent Act, and the Land Administration Act 1997"],"plain_english_summary":"**What this does:**\n\nThese regulations create a specific exception to tax secrecy laws. Normally, the Taxation Administration Act 2003 protects taxpayer information and makes it illegal to disclose. These regulations **remove that protection** for one specific situation: allowing the Pastoral Lands Board to share information with the Commissioner of Taxation.\n\n**Who it affects:**\n\n- **Pastoral lessees** (people or companies leasing land for grazing livestock in Western Australia)\n- The **Pastoral Lands Board** (the government body managing pastoral leases)\n- The **Commissioner of Taxation** (Australia's tax chief)\n\n**Why it matters:**\n\nThe Pastoral Lands Board collects information about pastoral leases and leaseholders under the *Land Administration Act 1997*. Without these regulations, that information would be locked behind tax secrecy rules if shared with the tax office. This creates a lawful pipeline so the Board can hand over documents and information about pastoral leases and leaseholders to help with tax administration.\n\n**In short:** If you run cattle or sheep on a pastoral lease in WA, information the Pastoral Lands Board holds about you can legally be passed to the tax office."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004","history":"/api/acts/taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004/history","analysis":"/api/acts/taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004/analysis","conflicts":"/api/acts/taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004/conflicts","importantCases":"/api/acts/taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004/important-cases","documents":"/api/acts/taxation-administration-removal-of-protection-from-disclosure-of-information-regulations-2004/documents"}}