Commonwealth Numbered Acts

LOCAL GOVERNMENT (PERSONAL INCOME TAX SHARING) AMENDMENT ACT 1981 No. 100, 1981 - SECT 4

4. After section 3 of the Principal Act the following section is inserted:
Declaration of special surcharges and special rebates

''3A. The Treasurer may, by notice published in the Gazette-

   (a)  declare that any income tax specified in the notice is, to such extent
        or in such respect as is so specified, a special surcharge for the
        purposes of this Act; or

   (b)  declare that a rebate specified in the notice, being a rebate to which
        taxpayers are entitled in assessments under the
        Income Tax Assessment Act, is a special rebate for the purposes of
        this Act, and may, at any time, by notice published in the Gazette,
        revoke such a declaration with effect from such date as is specified
        in the notice.''.