Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 31

31. Section 196 of the Principal Act is amended by inserting after sub-section
(2) the following sub-sections:

''(2A) If an appeal has been instituted in the Supreme Court of a State from a
decision of a Board of Review on an assessment or determination under a
State income tax law in respect of income of a taxpayer of a year of income,
an appeal from a decision of a Board of Review on an assessment of the
taxpayer under this Act in respect of income of that 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, shall not be instituted under sub-section (1) in a Supreme
Court other than the Supreme Court of that State.

''(2B) If 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 a
taxpayer against an assessment or determination under a State income tax law
in respect of income of a year of income is referred to the Supreme Court of
the State, 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
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, shall not be referred under sub-section (2)
to a Supreme Court other than the Supreme Court of that State.

''(2C) 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.''.