Commonwealth Numbered Acts

LOCAL GOVERNMENT (PERSONAL INCOME TAX SHARING) AMENDMENT ACT 1984 No. 71, 1984 1984 - SECT 3

3. (1) Section 3 of the Principal Act is amended-

   (a)  by omitting ''and Division 3'' from paragraph (a) of the definition of
''gross personal income tax collections'' and substituting '', Division 3 and,
on account of a possible liability for personal income tax, Division 3A'';

   (b)  by omitting ''or 3'' from paragraph (b) of the definition of ''gross
        personal income tax collections'' and substituting '', 3 or 3A'';

   (c)  by omitting ''less refunds of personal income tax made during the
year'' from the definition of ''net personal income tax collections'' and
substituting ''less the sum of-

   (a)  the amounts of refunds of personal income tax made during the year;
        and

   (b)  the amounts of interest paid by the Commissioner in the year upon any
        amounts of refunds referred to in paragraph (a);'';

   (d)  by inserting ''otherwise than by reason of sub-section 98 (3) of the
Income Tax Assessment Act'' after ''trustee'' in the definition of ''personal
income tax'';

   (e)  by omitting ''or 3'' from paragraph (a) of the definition of ''refund
        of personal income tax'' and substituting '', 3 or, on account of
        personal income tax, 3A''; and

   (f)  by omitting ''either of those'' from paragraph (b) of the definition
        of ''refund of personal income tax''.

(2) The amendments of section 3 of the Principal Act made by sub-section (1)
apply in relation to the year that commenced on 1 July 1983 and subsequent
years.