Taxation Administration Regulations 2017 – The Treasury
On 21 September 2017, the Treasury remade the Taxation Administration Regulations 2017 (the Regulations) under section 18 of the Taxation Administration Act 1953 (the Act) without significant amendment.
The Regulations provide compliance requirements in the administrative framework for taxation laws, including the collection and recovery of income tax and other liabilities, appeal processes, payments, enforcement and, rulings.
Consistent with Government best practice regulation requirements for sunsetting instruments, Treasury, after consulting stakeholders, has assessed the Regulations as operating effectively and efficiently.