Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 51

51. After section 221T of the Principal Act the following section is inserted:
Application by Commissioner of amounts received from employees
''221TA. If the Commissioner receives from an employee an amount that the
employee is required to pay to the Commissioner under a provision of a State
income tax law referred to in sub-section (3) of section 10 of the Income Tax
(Arrangements with the States) Act 1978, the Commissioner shall apply the
provisions of section 221H as if the amount were a deduction from the salary
or wages of the employee made under that law and a group certificate in
respect of the deduction had been received by him.''.