Commonwealth Numbered Acts

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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 19

Officers to observe secrecy
19. Section 16 of the Principal Act is amended-

   (a)  by adding at the end of sub-section (3) ''or for the purpose of
        carrying into effect the provisions of a State income tax law or
        provisions of the law of a State referred to in section 15 of the
        Income Tax (Arrangements with the States) Act 1978 or the provisions
        of section 78 of the Income Tax (Arrangements with the States) Act
        1978'';

   (b)  by omitting paragraph (a) of sub-section (4) and substituting the
        following paragraph:

''(a) any person performing, in pursuance of any appointment or employment by
the Commonwealth, any duty arising under any Act administered by the
Commissioner of Taxation, under the Income Tax (Arrangements with the States)
Act 1978, under any State income tax law or under provisions of the law of a
State referred to in section 15 of the Income Tax (Arrangements with the
States) Act 1978, for the purpose of enabling that person to carry out any
such duty;'';

   (c)  by omitting from paragraph (b) of sub-section (4) ''any State Act
        administered by the Commissioner of Income Tax of any State'' and
        substituting ''any State income tax law'';

   (d)  by omitting from paragraph (c) of sub-section (4) ''the Commissioner
        of Income Tax for any State, or''; and

   (e)  by adding at the end of sub-section (5A) ''or to any Minister of the
        Crown of a State''. 


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