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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 80
Audit
80. The receipt by the Commissioner of moneys paid to or recovered by him in
pursuance of, or in pursuance of an assignment made by, a State income tax law
or the provisions of the law of a State referred to in sub-section 15 (4) or
in pursuance of section 78, and the payment of any moneys to a State under
section 79, are subject to audit by the Auditor-General for the Commonwealth
and are not subject to audit by any person on behalf of a State.
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