Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 77

77. (1) The Treasurer may direct the Commissioner to furnish to him, for
transmission to the appropriate Minister of the Crown of a State that is a
participating State in relation to a year of income, a report, in relation to
that year of income, on the working of this Act in relation to the State
income tax law and, where such a direction is given, the Commissioner shall
furnish the report as soon as practicable after the end of that year of
income.

(2) Except to the extent that he is required to do so by a direction given by
the Treasurer under sub-section (1) or for the purpose of complying with
section 14 of the Income Tax Assessment Act, neither the Commissioner nor any
other person referred to in section 6 of this Act shall be required to furnish
any information on the working of a State income tax law or on the working of
this Act in relation to a State income tax law.