Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 12

12. (1) The State income tax law shall provide that-

   (a)  if a person has requested the Commissioner under the Income Tax 
        Assessment Act to treat an objection by him against an assessment (in
        this
paragraph referred to as the ''Commonwealth assessment'') under that Act in
respect of income of a year of income as an appeal and to forward it to the
Supreme Court of the State-

        (i)    the person is not entitled to request the Commissioner under
               the State income tax law to refer to a Board of Review a
               decision on an objection lodged by the person against an
               assessment or determination under that law in respect of income
               of the same year of income, being an assessment or
               determination notice of which was served on the person at the
               same time as notice of the Commonwealth assessment was served
               on him; and

        (ii)   the person is not entitled to request the Commissioner to treat
               an objection against such an assessment or determination under
               the State income tax law as is mentioned in sub-paragraph (i)
               as an appeal and to forward it to the Supreme Court of the
               State if the hearing of the appeal in respect of the
               Commonwealth assessment has commenced;

   (b)  if a person has requested the Commissioner under the Income Tax 
        Assessment Act -

        (i)    to treat an objection by him against an assessment (in this
paragraph referred to as the ''Commonwealth assessment'') under that Act in
respect of income of a year of income as an appeal and to forward it to the
Supreme Court of another State or of a Territory; or

        (ii)   to refer to a Board of Review a decision by the Commissioner on
               an
assessment (in this paragraph also referred to as the ''Commonwealth
assessment'') under that Act in respect of income of a year of income,

the person is not entitled to request the Commissioner to treat as an appeal
an objection by him against an assessment or determination under the
State income tax law in respect of income of the same year of income, being an
assessment or determination notice of which was served at the same time as
notice of the Commonwealth assessment was served on him;

   (c)  if an appeal has been instituted by a person in the Supreme Court of
        another State or of a Territory from a decision of a Board of Review
        on an assessment of the person under the Income Tax Assessment Act in
        respect of income of a year of income, no appeal to the Supreme Court
        of the first-mentioned State may be instituted from a decision of a
        Board of Review on an assessment or determination under the
        State income tax law in respect of income of the person of the same
        year of income, being an assessment or determination notice of which
        was served on the person at the same time as notice of the assessment
        under the Income Tax Assessment Act was served on him; and

   (d)  if at the request of a person other than the Commissioner a question
        of law arising before a Board of Review on a reference to the Board
        from a decision of the Commissioner on an objection lodged by the
        person against an assessment under the Income Tax Assessment Act in
        respect of income of a year of income is referred to a Court, and the
        Court to which the question is referred is, with the agreement of that
        person, the Supreme Court of another State or of a Territory, no
        reference at the request of that person to the Supreme Court of the
        first-mentioned State may be made of a question of law arising before
        a Board of Review on a reference to the Board from a decision of the
        Commissioner on an objection lodged by the person against an
        assessment or determination under the State income tax law in respect
        of income of the same year of income, being an assessment or
        determination notice of which was served on the person at the same
        time as notice of the assessment under the Income Tax Assessment Act
        was served on him.
(2) In this section, ''determination'' means a determination in respect of the
entitlement of a person to the benefit of a payment made by a State to the
Commonwealth in partial discharge of the liability of residents of the State
for income tax.