Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 251B

                   For the purposes of this Part:

                     (a)  the Australian Capital Territory and Norfolk Island shall each be deemed to be part of the State of New South Wales;

                     (c)  the Northern Territory shall be deemed to be part of the State of South Australia; and

                     (d)  the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands shall each be deemed to be part of the State of Western Australia.