Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 9

9. The State income tax law shall provide that a person who-

   (a)  is required to pay additional tax under section 226 of the Income Tax 
        Assessment Act in respect of any year of income for which the person
        is required to pay tax under that State income tax law; or

   (b)  is required to pay a penalty under section 221YDB of the Income Tax 
        Assessment Act in respect of his income of the year of income and had
        been required to pay under that State income tax law in respect of the
        same year of income a tax of a similar nature to provisional tax, will
        also be required to pay under that State income tax law additional tax
        or a penalty, as the case may be, equal to the further amount of
        additional tax or penalty that he would have been required to pay
        under the Income Tax  Assessment Act if the tax imposed by that
        State income tax law or the tax of a similar nature to provisional tax
        payable in respect of the estimated taxable income under that law had
        been income tax or provisional tax, as the case may be, payable under
        the Income Tax Assessment Act.