Commonwealth Numbered Acts

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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978


TABLE OF PROVISIONS

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   4.      Power of Treasurer to declare States to be participating or supporting States  
   5.      Requirements  
   6.      Administration of State income tax laws  
   7.      Liability to State income tax  
   8.      Assessments  
   9.      Penalty tax  
   10.     Tax instalment deductions  
   11.     Credits  
   12.     Appeals  
   13.     Assignment of right to receive and recover amounts of tax  
   14.     Requirements  
   15.     Tax instalment deductions  
   16.     Citation  
   17.     Interpretation  
   18.     Governor-General may make arrangements with Governor of State  
   19.     Officers to observe secrecy  
   20.     Interpretation  
   21.     Determination of claims for credits  
   22.     Amendments of determinations  
   23.     Application of credits  
   24.     Maximum credits  
   25.      
   26.     Annual returns  
   27.     Special returns  
   28.      
   29.     Notice of assessment  
   30.     Application for appeal or review  
   31.     Appeal or reference to Supreme Court  
   32.      
   33.      
   34.      
   35.     When tax not paid during lifetime  
   36.     Provision for payment of tax by trustees of deceased person  
   37.     Commissioner may collect tax from person owing money to taxpayer  
   38.     Where no administration  
   39.     Interpretation  
   40.     Deductions by employer from salary or wages  
   41.      
   42.     Group employers  
   43.     Employers other than group employers  
   44.     Application of deductions in payment of tax  
   45.     Use of tax stamps by persons other than employees  
   46.     Recovery of amounts not deducted  
   47.     Employer not accounting for deductions  
   48.     Employer failing to issue group certificate or deliver tax stamps sheet  
   49.     Recovery of amounts by Commissioner  
   50.     Arrangements with authorities of other countries  
   51.      
   52.     Payments to and from Consolidated Revenue Fund  
   53.     Offences  
   54.     Interpretation  
   55.     Amount of provisional tax  
   56.     When provisional tax payable  
   57.     Provisional tax on estimated income  
   58.     Penalty where income underestimated  
   59.      
   60.     Provisional tax to be credited against other tax  
   61.     Alteration of notice of provisional tax  
   62.     Additional tax in certain cases  
   63.     False returns or statements  
   64.     Understating income  
   65.     Penalties not to relieve from tax  
   66.     Agents and trustees  
   67.     Recovery of tax paid on behalf of another person  
   68.     Contribution from joint taxpayers  
   69.     Release of taxpayers from liability in cases of hardship  
   70.     Release of liability of members of Defence Force on death  
   71.     Treatment of amounts received by Commissioner  
   72.     Amendment of Commonwealth Inscribed Stock Act  
   73.     Repeal of Commonwealth Salaries Act  
   74.     Amendments of the States (Personal Income Tax Sharing) Act  
   75.     Amendments of Income Tax (International Agreements) Act  
   76.     Authority to perform functions under State law  
   77.     Report by Commissioner in relation to State tax  
   78.     Tax instalment deductions by certain employers  
   79.     Payments to States  
   80.     Audit  


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