Commonwealth Numbered Acts

STATES (PERSONAL INCOME TAX SHARING) ACT 1976 No. 122, 1976 - SECT 5

5. 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.