Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 8

8. The State income tax law-

   (a)  shall, subject to paragraph (b), contain provisions relating to-

        (i)    the making by the Commissioner of assessments (including
               amended assessments) of tax payable under that law;

        (ii)   the making by the Commissioner of determinations (including
               amended determinations) in respect of-

                (A)  entitlements of persons to the benefit of payments made
                     under that law by the State to the Commonwealth in
                     partial discharge of the liability of residents of the
                     State for income tax; and

                (B)  entitlements of persons to credits under the provisions
                     of that law referred to in section 11;

        (iii)  the rights of persons to lodge objections with the Commissioner
               against their assessments or against determinations of the
               Commissioner, of a Second Commissioner or of a Deputy
               Commissioner, and to the determination of those objections;

        (iv)   the review by Boards of Review of assessments and
               determinations, and appeals to the Supreme Court of the State
               against assessments and determinations, after decisions are
               given on such objections; and

        (v)    the imposition of a tax of a similar nature to provisional tax,

that are, as far as practicable, in substantially the same terms as the
corresponding provisions (if any) of the Income Tax Assessment Act;

   (b)  shall not give a person the right to lodge an objection against-

        (i)    his assessment for a year of income; or

        (ii)   any determination made by the Commissioner, a Second
               Commissioner or a Deputy Commissioner,

in respect of any matter in respect of which the person is entitled to lodge
such an objection under the Income Tax Assessment Act;

   (c)  shall provide that, in any case where an assessment or determination
        made in pursuance of the Income Tax Assessment Act is amended, any
        consequential amendment of an assessment or determination made in
        pursuance of the State income tax law will be made as soon as is
        practicable notwithstanding the time that has elapsed since the
        original assessment or determination was made under that law;

   (d)  shall provide for assessments, determinations, decisions and other
        actions taken by the Commissioner, a Second Commissioner or a Deputy
        Commissioner under that law to be final and binding subject to any
        review or appeal instituted after a decision is given on an objection;

   (e)  shall provide an appropriate means of proving such assessments,
        determinations, decisions and other actions; and

   (f)  shall provide that any review or appeal instituted under that law
        shall not, in the meantime, interfere with or affect an assessment
        under that law and that tax may be recovered on such an assessment as
        if no review or appeal were pending.