Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 54

54. Section 221YA of the Principal Act is amended-

   (a)  by adding at the end of sub-section (1) 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

   (b)  by adding at the end thereof the following sub-section:

''(6) Where a notice of assessment or other notice served by the Commissioner
notifies or specifies an amount being the total of an amount of
provisional tax payable by the taxpayer and an amount of tax of a similar
nature to provisional tax payable by the taxpayer under a State income tax
law, the notice shall be deemed, for the purposes of this Division, to notify
or specify, as the case may be, each of the amounts making up that total.''.