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STATES (PERSONAL INCOME TAX SHARING) AMENDMENT ACT 1980 No. 26, 1980 - SECT 4

Minimum entitlement of States
4. Section 8 of the Principal Act is amended-

(a) by inserting in sub-section (2), before the definition of "minimum
entitlement", the following definition:



" 'index number', in relation to a State in respect of a quarter, means the
All Groups Consumer Price Index number published by the Australian
Statistician in respect of the capital city of the State in respect of that
quarter;";

   (b)  by omitting from paragraph (b) of the definition of "minimum
        entitlement " in sub-section (2) "and" (last occurring);

(c) by inserting after paragraph (b) of the definition of "minimum
entitlement" in sub-section (2) the following paragraph:



"(ba) in respect of the year commencing on 1 July 1980-

        (i)    the total amount to which the State is entitled in respect of
               the year that commenced on 1 July 1979 under section 7 of this
               Act and sub-section (1) of this section; or

        (ii)   an amount that bears to that amount the same proportion as the
               sum of

                (A)  the index number for the State in respect of the March
                     quarter in the year 1981; and

                (B)  the index numbers for the State in respect of the three
                     quarters that immediately preceded that quarter, bears to
                     the sum of-

                (C)  the index number for the State in respect of the March
                     quarter in the year 1980; and

                (D)  the index numbers for the State in respect of the three
                     quarters that immediately preceded that quarter,
                     whichever is the greater; and";

   (d)  by omitting from paragraph (c) of the definition of "minimum
        entitlement" in sub-section (2) "1979" and substituting "1980"; and

   (e)  by inserting after sub-section (2) the following sub-sections:



"(2A) Subject to sub-section (2B), if at any time, whether before or after the
commencement of this sub-section, the Australian Statistician has published or
publishes an index number for a State in respect of a quarter in substitution
for an index number for the State previously published by him in respect of
that quarter, the publication of the later index number shall be disregarded
for the purposes of this section.



"(2B) If at any time, whether before or after the commencement of this
sub-section, the Australian Statistician has changed or changes the reference
base for the Consumer Price Index, then, for the purposes of the application
of this section after the change took place or takes place, regard shall be
had only to index numbers published in terms of the new reference base.". 


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