Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 35

35. Section 216 of the Principal Act is amended-

   (a)  by adding at the end of paragraph (b) ''(including an assessment under
        a State income tax law) or for the purpose of a determination in
        respect of the entitlement of the taxpayer 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''; and

   (b)  by inserting in paragraph (d) ''(including tax under a State income
        tax
law)'' after ''tax''.