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STATES (PERSONAL INCOME TAX SHARING) ACT 1976 No. 122, 1976 - SECT 6
Base figure.
6. The Commissioner shall, within 1 month after the end of a year to which
this Act applies, determine, for the purposes of this Act and of the Local
Government (Personal Income Tax Sharing) Act 1976 , the amount that, in his
opinion, would have been the amount of the net personal income tax collections
for the year if health insurance levy and special surcharges (if any) had not
been imposed and special rebates (if any) had not been provided for, and shall
inform the Treasurer of that amount and the Treasurer shall, as soon as is
practicable after being so informed, inform the Premier of each State of that
amount.
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