INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 48 Employer failing to issue group certificate or deliver tax stamps sheet

Commonwealth Numbered Acts

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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 48

Employer failing to issue group certificate or deliver tax stamps sheet

48. Section 221Q of the Principal Act is amended by adding at the end thereof
the following sub-section:

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

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