Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 121

    (1)     If the Commissioner is authorised or required—

        (a)     to pay an amount under this Act; or

        (b)     to pay an amount under the corresponding applied law to this Act, pursuant to an arrangement between the Governor-General of the Commonwealth and the Governor of the State under section 9(1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth—

the amount is to be paid from the Consolidated Fund which is appropriated by this section to the necessary extent.

    (2)     This section as substituted by item 5 of the Schedule to the Commonwealth Places (Mirror Taxes Administration) Act 1999 applies, and must be taken to have always applied, on and from 6 October 1997.

S. 121(3) inserted by No. 23/2010 s. 30.

    (3)     Subsection (1) does not apply in respect of a an amount paid by the Commissioner relating to the whole or part of a contribution paid under Part 9B of the Planning and Environment Act 1987 , in which case the amount is to be paid in equal shares from the Growth Areas Public Transport Fund and the Building New Communities Fund established under Division 5 of that Part.