STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 NO. 31, 1983 

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 NO. 31, 1983 
- TABLE OF PROVISIONS

1. Short title.  
2. Commencement  
3. Interpretation  
4. Taxes collected by Commonwealth  
5. Schedule 1  

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 No. 31, 1983
- SECT 1
Short title.

      An Act to amend the States (Tax Sharing and Health Grants) Act 1981

                                                      (Assented to 19 June 1983)

  BE IT ENACTED by the Queen, and the Senate and the House of Representatives
of the Commonwealth of Australia, as follows:
Short title, &c.

  1. (1) This Act may be cited as the States (Tax Sharing and Health Grants)
Amendment Act 1983.

  (2) The States (Tax Sharing and Health Grants) Act 1981*1* is in this Act
referred to as the Principal Act.

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 No. 31, 1983
- SECT 2
Commencement

  2. (1) Subject to sub-section (2), this Act shall come into operation on the
day on which it receives the Royal Assent.

  (2) Sections 3 and 4 shall be deemed to have come into operation on 18 June
1981.

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 No. 31, 1983
- SECT 3
Interpretation

  3. Section 4 of the Principal Act is amended by adding at the end thereof
the following sub-section:

  ''(3) An amount of, or in respect of, a tax included in a class of taxes
specified in Schedule 1 shall not be taken, for any purpose of this Act, to
have been received by the Commonwealth until that amount is received by the
relevant authority in relation to the class of taxes in which that tax is
included.''.

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 No. 31, 1983
- SECT 4
Taxes collected by Commonwealth

  4. Section 6 of the Principal Act is amended-

  (a)  by omitting from sub-section (4) ''of the whole or any part of amounts
received by the Commonwealth, whether in that year or a previous year, in
respect of taxes included in that class'' and substituting '', in respect of
taxes included in that class, whether each such refund is constituted solely
by an amount (in this sub-section called a 'relevant amount') representing the
whole or any part of an amount or amounts received by the Commonwealth,
whether in that year or a previous year, in respect of taxes included in that
class or partly by the relevant amount and partly by interest upon the
relevant amount''; 

  (b)  by inserting after sub-section (4) the following sub-section:

     ''(4A) In determining, for the purposes of sub-section (3), the net
amount received by the Commonwealth in a year in respect of taxes included in
a class of taxes specified in Schedule 1, there shall be included in that
amount any amount received by the Commonwealth during that year by way of a
penalty (however described) arising from the non-payment by the due date-

     (a)  of an amount of a tax included in that class of taxes; or

     (b)  of an amount required to be paid to the Commonwealth in that year on
account of a possible liability to pay a tax included in that class of
taxes.''; and

  (c)  by adding at the end thereof the following sub-section:

     ''(11) For the purposes of this section, an amount shall be taken to have
been received by the Commonwealth in a particular year in respect of a tax
included in a class of taxes specified in Schedule 1 if it has been received
by the Commonwealth in that year on account of a possible liability to pay
that tax, whether or not any liability to pay that tax subsequently
arises.''.

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT 1983 No. 31, 1983
- SECT 5
Schedule 1

  5. Schedule 1 of the Principal Act is repealed and the following Schedule is
substituted:
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