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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 30
Application for appeal or review
30. Section 187 of the Principal Act is amended by adding at the end thereof
the following sub-sections:
''(2) If a taxpayer has requested the Commissioner under a State income tax
law to treat an objection by him against an assessment or determination under
that law in respect of income of a year of income as an appeal and to forward
it to the Supreme Court of that State-
(a) the taxpayer is not entitled to request the Commissioner under
sub-section (1) to refer to a Board of Review a decision mentioned in
that sub-section on an objection lodged by the taxpayer against an
assessment under this Act in respect of income of the same
year of income, being an assessment notice of which was served on the
taxpayer at the same time as notice of the assessment or determination
under the State income tax law was served on him; and
(b) if the taxpayer requests the Commissioner to treat his objection
against such an assessment under this Act as is mentioned in paragraph
(a) as an appeal, he is not entitled to request the Commissioner to
forward it to a Supreme Court other than the Supreme Court of that
State.
''(3) If a taxpayer has requested the Commissioner under a State income tax
law to refer to a Board of Review a decision by the Commissioner on an
objection lodged by the taxpayer against an assessment or determination under
that law in respect of income of a year of income, the taxpayer is not
entitled to request the Commissioner to treat as an appeal an objection lodged
by the taxpayer against an assessment under this Act in respect of income of
the same year of income, being an assessment notice of which was served on the
taxpayer at the same time as notice of the assessment or determination made
under the State income tax law was served on him.
''(4) 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.''.
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