Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 4

PART II-REQUIREMENTS TO BE COMPLIED WITH BY STATE LAW

Division 1-Participating and Supporting States
4. (1) Where the Treasurer is satisfied that a State income tax law contains
provisions applicable in relation to a particular year of income that comply
with the requirements set out in Divisions 2 and 3, he shall cause to be
published in the Gazette a notice declaring that State to be a participating
State for the purposes of this Act in relation to that year of income.

(2) If at any time after the publication in the Gazette of a notice under
sub-section (1) in relation to a State in relation to a year of income the
Treasurer becomes satisfied that the law of that State no longer contains
provisions applicable in relation to that year of income that comply with the
requirements referred to in that sub-section, he may cause to be published in
the Gazette a notice revoking the first-mentioned notice.

(3) Subject to sub-section (4), a State shall be deemed at any relevant time
to be a participating State for the purposes of this Act in relation to a
particular year of income if, and only if, a notice under sub-section (1) in
relation to that State in relation to that year of income is in force at that
time.

(4) Notwithstanding sub-section (3), a State shall be deemed not to be a
participating State for the purposes of this Act in relation to a particular
year of income unless provisions of the State income tax law imposing a tax on
incomes of residents of the State and declaring the rate of that tax, or
providing for payments to the Commonwealth in partial discharge of the
liability of residents of the State for income tax and specifying the rate by
reference to which the payments are to be made, in relation to that year of
income come into operation on or before 30 April next preceding the
commencement of that year of income or come into operation on or before such
later date (if any), not being later than 30 November in that year of income,
as the Treasurer approves.

(5) Where the Treasurer is satisfied that the law of a State does not contain
provisions applicable in relation to a particular year of income that comply
with the requirements set out in Division 2 but contains provisions that
comply with the requirements set out in Division 3, he shall cause to be
published in the Gazette a notice declaring that State to be a supporting
State for the purposes of this Act in relation to that year of income.

(6) If at any time after the publication in the Gazette of a notice under
sub-section (5) in relation to a State in relation to a year of income the
Treasurer becomes satisfied that the law of that State no longer contains
provisions that comply with the requirements set out in Division 3, he may
cause to be published in the Gazette a notice revoking the first-mentioned
notice.

(7) A State shall be deemed at any relevant time to be a supporting State for
the purposes of this Act in relation to a particular year of income if at that
time the State is not a participating State in relation to that year of income
but a notice under sub-section (1) or (5) in relation to that State in
relation to that year of income is in force at that time.

(8) Notwithstanding anything contained in the Administrative Decisions 
(Judicial Review) Act 1977 , the Income Tax Assessment Act or any other law of
the Commonwealth or any law of a State or Territory-

   (a)  the validity of the making of an assessment or determination, the
        serving of a notice or the doing of any other act or thing by the
        Commissioner, a Second Commissioner, a Deputy Commissioner, a delegate
        of the Commissioner or a Board of Review under a State income tax law
        shall not be challenged or called in question, or made the subject of
        a declaration or a declaratory order by a Court, on the ground that
        that law does not contain provisions applicable in relation to the
        relevant year of income that comply with requirements of Divisions 2
        and 3; and

   (b)  the validity of the serving of a notice or the doing of any other act
        or thing by the Commissioner, a Second Commissioner, a Deputy
        Commissioner or a delegate of the Commissioner under the law of a
        State shall not be challenged or called in question, or made the
        subject of a declaration or a declaratory order by a Court, on the
        ground that that law does not contain provisions applicable in
        relation to the relevant year of income that comply with requirements
        of Division 3.