Commonwealth Numbered Acts

LOCAL GOVERNMENT (PERSONAL INCOME TAX SHARING) AMENDMENT ACT 1981 No. 100 of 1981 - SECT 3

3. Section 3 of the Principal Act is amended-

(a) by omitting the definition of ''base figure'' and substituting the
following definitions:

'' 'base figure', in relation to the year commencing on 1 July 1981 or any
subsequent year, means an amount equal to 2% of the amount determined by the
Commissioner under section 4A in respect of the year immediately preceding
that year;

'' 'Commissioner' means the Commissioner of Taxation;

'' 'company' has the same meaning as in the Income Tax Assessment Act;

'' 'gross personal income tax collections', in relation to a year, means the
total of-

   (a)  amounts received by the Commissioner during the year by virtue of the
        operation of Division 2 and Division 3 of Part VI of the Income Tax
        Assessment Act; and

   (b)  other amounts received by the Commissioner during the year in respect
        of liability for personal income tax or in respect of liability for
        tax (including additional tax, tax of a similar nature to additional
        tax, penalties, and tax of a similar nature to provisional tax) under
        a State income tax law, or amounts treated by the Commissioner
        (otherwise than by virtue of section 45, 160AN or 160AP, or Division 2
        or 3 of Part VI, of the Income Tax Assessment Act) as having been so
        received;

'' 'income tax' means income tax as defined by sub-section 6 (1) of the Income
Tax Assessment Act;

'' 'Income Tax Assessment Act' means the Income Tax Assessment Act  1936 ;'';

   (b)  by inserting after the definition of ''Local Government Grants
        Commission'' the following definitions:
'' 'net personal income tax collections', in relation to a year, means the
gross personal income tax collections for the year less refunds of personal
income tax made during the year;

'' 'person' does not include a company other than a company in the capacity of
a trustee;

'' 'personal income tax' means income tax imposed on persons (including income
tax imposed on a person in the capacity of a trustee), and includes additional
tax payable under section 207 or 226 of the Income Tax Assessment  Act in
relation to a liability for, or otherwise in connection with, income tax
imposed on persons, but does not include withholding tax;'';

   (c)  by inserting after the definition of ''population'' the following
        definitions:

'' 'refund of personal income tax', in relation to a year, means-

   (a)  a refund or payment made by the Commissioner during the year by virtue
        of section 45, 160AN or 160AP, or Division 2 or 3 of Part VI, of the
        Income Tax Assessment Act; or

   (b)  a refund made by the Commissioner during the year (otherwise than
        under any of those sections or either of those Divisions) of the whole
        or part of an amount received by the Commissioner, whether in that
        year or a previous year, in payment of liability for personal income
        tax or for tax (including additional tax, tax of a similar nature to
        additional tax, or a penalty) under a State income tax law;

'' 'special rebate' means a rebate declared by the Treasurer under section 3A
to be a special rebate for the purposes of this Act;

'' 'special surcharge' means any income tax specified in a declaration by the
Treasurer under section 3A to the extent to which, or in the respect in which,
it is declared to be a special surcharge for the purposes of this Act;

'' 'State income tax law' has the meaning given to that expression in
sub-section 6 (1) of the Income Tax Assessment Act;

'' 'trustee' includes trustee of a superannuation fund;

'' 'withholding tax' means income tax payable in accordance with section  128B
or 128V of the Income Tax Assessment Act, and includes tax payable in
accordance with sub-section 128N (2) of that Act and additional tax payable
under sub-section 128C (3) of that Act;''; and

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

''(2) A reference in the definition of 'refund of personal income tax' in
sub-section (1) to a refund or payment made by the Commissioner shall be read
as including a reference to the application of an amount by the Commissioner
in payment of a liability of a person or company other than-

   (a)  a liability for personal income tax; or

   (b)  a liability for, or otherwise in connection with, tax under a State
        income tax law.''.