Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 44

44. Section 221H of the Principal Act is amended by adding at the end thereof
the following sub-sections:

''(8) In this section, 'deductions' includes deductions under a State income
tax law or under section 78 of the Income Tax (Arrangements with the States)
Act 1978.

''(9) For the purposes of this section, the amount of tax payable by an
employee in respect of a year of income shall, if the Commissioner is required
by section 203 to apply an amount of a payment by a State in partial discharge
of the liability of the employee for tax in respect of income of that year of
income, be taken to be the amount of tax payable by the employee reduced by
the amount that the Commissioner is so required to apply in partial discharge
of the liability of the employee for that tax.''.