Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 3

3. (1) In this Act (except in provisions inserted by this Act in another Act),
unless the contrary intention appears-

''assessment'', in relation to a State income tax law, means the ascertainment
of the tax payable by a person under that law;

''Board of Review'' means a Board referred to in Division 1 of Part V of the
Income Tax Assessment Act;

''employee'' means a person who receives, or is entitled to receive, salary
or wages, and includes-

   (a)  a member of the Parliament of the Commonwealth or of a State;

   (b)  a person employed by the Commonwealth, by a State, by an authority of
        the Commonwealth or by an authority of a State; and

   (c)  a member of the Defence Force;

''employer'' means a person who pays, or is liable to pay, salary or wages,
and includes-

   (a)  in the case of an unincorporated body of persons other than a
        partnership-the manager or other principal officer of that body; and

   (b)  in the case of a partnership-each partner,

and, in relation to a law of a State, includes that State and an authority of
that State;

''Government loan interest'' means interest derived from bonds, debentures,
stock or other securities issued by the Government of the Commonwealth the
prospectuses for which were issued before 1 July 1976;

''Income Tax Assessment Act'' means the Income Tax Assessment Act 1936;

''provisional tax'' has the same meaning as in Division 3 of Part VI of the
Income Tax Assessment Act;

''salary or wages'' has the same meaning as in Division 2 of Part VI of the
Income Tax Assessment Act;

''special rebate'' means a rebate declared by the Treasurer under section 5 of
the States (Personal Income Tax Sharing) Act 1976 to be a special rebate for
the purposes of that Act;

''special surcharge'' means any income tax specified in a declaration by the
Treasurer under section 5 of the States (Personal Income Tax Sharing) Act 1976
to the extent to which, or in the respect in which, it is declared to be a
special surcharge for the purposes of that Act;

''tax instalment deductions'' means deductions from salary or wages made, or
required to be made, in pursuance of a provision of a State income tax law;

''the net income of a trust estate'' has the same meaning as in Division 6 of
Part III of the Income Tax Assessment Act.

(2) Where in this Act (except in provisions inserted by this Act in another
Act) the expression ''income tax law'' is used in relation to a State or the
expression ''State income tax law'' is used, the expression shall be taken to
refer to-

   (a)  the provisions of the law of a State that provide for or in relation
        to either or both of the following matters:

        (i)    the imposition and assessment of a tax upon incomes;

        (ii)   the making of payments by the State to the Commonwealth in
               partial discharge of the liability of residents of the State
               for income tax;

   (b)  the provisions of the law of a State that provide for or in relation
        to the collection of a tax upon incomes, including a tax imposed by
        the law of another State or of an internal Territory; and

   (c)  the provisions of the law of a State that are referred to in
        sub-section 10 (8), section 13 and sub-section 15 (4).

(3) Where in this Act (except in provisions inserted by this Act in another
Act) the expression ''year of income'' is used otherwise than in relation to a
taxpayer, the expression shall be taken to refer to a period of 12 months
ending on 30 June.

(4) Subject to this section, words and expressions used in this Act (except in
provisions inserted by this Act in another Act) that are defined by section 6
of the Income Tax Assessment Act have in this Act (except in such provisions),
unless the contrary intention appears, the same respective meanings as those
words and expressions have in the Income Tax Assessment  Act .