Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 39

39. Section 221A of the Principal Act is amended-

   (a)  by inserting ''(including deductions made under a State income tax law
        and deductions made under section 78 of the Income Tax (Arrangements
        with the
States) Act 1978)'' after ''deductions'' in the definitions of ''group
certificate'' and ''tax stamp certificate'';

   (b)  by inserting, after the definition of ''salary or wages'', the
        following definition:

'' 'State income tax law' includes any provisions of the law of a State, being
a State that is a supporting State for the purposes of the Income Tax
(Arrangements with the States) Act 1978 in relation to the relevant year of
income, relating to-

   (a)  the making of deductions from salary or wages of employees in respect
        of a tax on income of those employees imposed by a law of another
        State or of an internal Territory; or

   (b)  the assigning to the Commonwealth of the right to receive payments of,
        and to recover, amounts deducted or required to be deducted from
        salary or wages of employees in respect of such a tax;''; and

   (c)  by omitting the definition of ''tax payable by the employee'' and
        substituting the following definition:

'' 'tax payable by the employee' means income tax (including tax under a
State income tax law) that is or may become due and payable by an employee
under an assessment (including an assessment under a State income tax law)
made or to be made on a return that he has furnished, or has been or may be
required to furnish, or under an assessment (including an assessment under a
State income tax law) made or to be made in default of any such return;''.