Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1993No. 17, 1993 - SECT 37

37. After section 221A of the Principal Act the following section is inserted:
Eligible local governing bodies-when resolutions take effect etc. (When
section applies)

"221B.(1) This section applies to the following unanimous resolutions made by
a local governing body established by or under a law of a State or Territory:

   (a)  a resolution that the body be treated as an eligible local governing
        body for the purposes of this Division;

   (b)  a resolution cancelling a resolution covered by paragraph (a). (When
        resolution takes effect)

"(2) The resolution must specify a day as the day on which the resolution
takes effect. The specified day must be within the 28-day period beginning on
the day after the day on which the resolution was made. (PAYE deductions)

"(3) The resolution, insofar as it applies to this Division, applies in
relation to salary or wages which become payable after the day on which the
resolution takes effect. (Substantiation)

"(4) The resolution, insofar as it applies to Subdivision F of Division 3 of
Part III, applies in relation to expenses incurred after the day on which the
resolution takes effect. (Lump sum payments in arrears/provisional tax)

"(5) The resolution, insofar as it applies to Subdivision AB of Division 17 of
Part III and Division 3 of this Part, applies in relation to income derived,
and to other amounts paid, after the day on which the resolution takes effect.
(Fringe benefits tax)

"(6) The resolution, insofar as it applies to assessments under the Fringe 
Benefits Tax Assessment Act 1986 , applies as follows:

   (a)  in the case of a loan benefit-in relation to a loan made after the day
        on which the resolution takes effect;

   (b)  in the case of a housing benefit-in relation to the subsistence, after
        the day on which the resolution takes effect, of the housing right
        concerned;

   (c)  in the case of a residual benefit provided during a period-in relation
        to so much of the period as occurs after the day on which the
        resolution takes effect;

   (d)  in the case of any other benefit-in relation to a benefit provided
        after the day on which the resolution takes effect. (Subsection
        (6)-interpretation)

"(7) Expressions used in subsection (6) of this section and in the Fringe 
Benefits Tax Assessment Act 1986 have the same meaning in that subsection as
they have in that Act. (Income tax rates)

"(8) The resolution, insofar as it applies for the purposes of Division 4 of
Part II of the Income Tax Rates Act 1986, applies in relation to assessable
income derived after the day on which the resolution takes effect. (Child
support)

"(9) The resolution, insofar as it applies in relation to the Child Support 
(Registration and Collection) Act 1988 , applies in relation to income
derived, and other amounts paid, after the day on which the resolution takes
effect. (Resolution not affected by change in membership of body)

"(10) The resolution continues in force in spite of a change in the membership
of the local governing body. (Commissioner to be notified of resolution)

"(11) The local governing body must give written notice of the resolution to
the Commissioner within 7 days after the resolution was made. (Eligible local
governing bodies to be notified in Gazette

"(12) If the Commissioner is notified of the resolution, the Commissioner must
cause to be published in the Gazette a notice setting out:

   (a)  the name of the local governing body; and

   (b)  the day on which the resolution takes effect.".