Taxation Administration Act 2003

Taxation Administration Amendment (Petroleum Legislation) Regulations 2026

 

 

Taxation Administration Amendment (Petroleum Legislation) Regulations 2026

Contents

1.Citation1

2.Commencement1

3.Regulations amended1

4.Regulation 13B replaced1

13B.Disclosure of information about titles under Petroleum, Geothermal Energy and Greenhouse Gas Storage Act 1967 and related Acts (section 114(3)(g))1

 

Taxation Administration Act 2003

Taxation Administration Amendment (Petroleum Legislation) Regulations 2026

Made by the Governor in Executive Council.

1.Citation

These regulations are the Taxation Administration Amendment (Petroleum Legislation) Regulations 2026.

2.Commencement

These regulations come into operation as follows —

(a)regulations 1 and 2 — on the day on which these regulations are published on the WA legislation website;

(b)the rest of the regulations — on the day on which the Petroleum Legislation Amendment Act 2024 sections 3, 176 and 210 come into operation.

3.Regulations amended

These regulations amend the Taxation Administration Regulations 2003.

4.Regulation 13B replaced

Delete regulation 13B and insert:

 

13B.Disclosure of information about titles under Petroleum, Geothermal Energy and Greenhouse Gas Storage Act 1967 and related Acts (section 114(3)(g))

(1)In this regulation —

relevant CEO means the chief executive officer of the department of the Public Service principally assisting in the administration of the Petroleum, Geothermal Energy and Greenhouse Gas Storage Act 1967;

relevant title means any of the following —

(a)a permit, drilling reservation, licence, lease or access authority granted under the Petroleum, Geothermal Energy and Greenhouse Gas Storage Act 1967;

(b)a permit, petroleum production licence, GHG injection licence, lease, access authority or pipeline licence granted under the Petroleum and Greenhouse Gas Storage (Submerged Lands) Act 1982;

(c)a licence granted under the Petroleum and Greenhouse Gas Pipelines Act 1969.

(2)For the purposes of section 114(3)(g) of the Act, the Commissioner may disclose to the relevant CEO, in relation to the sale, transfer or value of relevant titles and mining tenements, information relating to any relevant title.

 

A. O’SULLIVAN, Clerk of the Executive Council

© State of Western Australia 2026.

This 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.

Attribute work as: © State of Western Australia 2026.

By Authority: ANDREW JONES, Government Printer