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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