Income Tax (Arrangements with the States) Repeal Act 1989

No. 73 of 1989

An Act to repeal the Income Tax (Arrangements with the States) Act 1978, and for related purposes

[Assented to 21 June 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Income Tax (Arrangements with the States) Repeal Act 1989.

Commencement

2. This Act commences on the day on which it receives the Royal Assent.

Repeal

3. (1) The Income Tax (Arrangements with the States) Act 1978 is repealed.

(2) The repeal of the Income Tax (Arrangements with the States) Act 1978 does not affect the operation of the amendments made by Parts III and IV of that Act.

Consequential amendment of the Income Tax Assessment Act 1936

4. The Income Tax Assessment Act 1936 is amended as set out in the Schedule.

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SCHEDULE Section 4

AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 CONSEQUENTIAL ON THE REPEAL OF THE INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978

Subsection 6 (1) (definition of “State income tax law”):

Omit the definition.

Subsection 16 (3):

Omit all the words after “relating to Income Tax”.

Paragraph 16 (4) (a):

Omit “, under the Income Tax (Arrangements with the States) Act 1978, under any State income tax law or under provisions of the law of a State referred to in section 15 of the Income Tax (Arrangements with the States) Act 1978”.

Paragraph 16 (4) (b):

Omit “or under any State income tax law”.

Subsection 82kh (1c):

Omit the subsection, substitute the following subsection:

“(1c) A reference in subsection (1b) to income tax does not include a reference to any additional tax payable under section 104.”.

Subsection 160ai (5):

Omit the subsection.

Subsection 160ak (2):

Omit all the words after “foreign tax”.

SCHEDULE—continued

Subsection 160ak (3):

Omit all the words after “foreign tax”.

Subsection 160an (2):

Omit all the words after “administration”.

Subsection 160ao (3):

Omit the subsection.

Section 160ap:

Repeal the section.

Subsection 161 (1):

Omit “, and also setting forth such information (if any), being information that it is necessary for the Commissioner to obtain for the purposes of the administration or operation of a State income tax law, as is prescribed”.

Section 163:

Omit “or of any State income tax law”.

Subsection 174 (2):

Omit the subsection.

Section 203:

Repeal the section.

Section 204a:

Repeal the section.

Section 208a:

Repeal the section.

Subsection 208b (1):

Omit “or 208a”.

Paragraph 216 (1) (b):

Omit all the words after “an accurate assessment”.

Paragraph 216 (1) (d):

Omit “(including tax under a State income tax law)”.

Subsection 221a (1) (definition of “State income tax law”):

Omit the definition.

SCHEDULE—continued

Subsection 221a (1) (definition of “tax payable by the employee”):

(a) Omit “(including tax under a State income tax law)”.

(b) Omit “(including an assessment under a State income tax law)” (wherever occurring).

Subsection 221a (1) (definition of “tax stamps certificate”):

Omit “(including deductions made under a State income tax law and deductions made under section 78 of the Income Tax (Arrangements with the States) Act 1978)”.

Subsection 221c (1aa):

Omit the subsection.

Subsection 221c (1a):

Omit “or (1aa)”.

Section 221ea:

Repeal the section.

Section 221eb:

Repeal the section.

Subsections 221f (5), (5a), (5b) and (5d):

Omit “(including deductions under a State income tax law or under section 78 of the Income Tax (Arrangements with the States) Act 1978)” (wherever occurring).

Subsection 221f (9):

Omit “(including tax under a State income tax law)”.

Subsection 221g (7):

Omit the subsection.

Subsections 221h (8) and (9):

Omit the subsections.

Paragraphs 221k (2) (a) and (b):

Omit “(including tax payable under a State income tax law)”.

Subsection 221k (2a):

Omit the subsection.

Subsection 221p (1):

Omit “, for the purposes of the corresponding provisions of a State income tax law or for the purposes of section 78 of the Income Tax (Arrangements with the States) Act 1978”.

SCHEDULE—continued

Subsection 221q (3):

Omit the subsection.

Subsection 221r (3):

Omit the subsection.

Subsection 221s (5):

Omit the subsection.

Section 221ta:

Repeal the section.

Paragraphs 221v (a) and (c):

Omit “(including a deduction under a State income tax law or under section 78 of the Income Tax (Arrangements with the States) Act 1978)”.

Subsection 221ya (1) (definition of “State income tax law”):

Omit the definition.

Subsection 221ya (6):

Omit the subsection.

Subsection 221yc (1a):

Omit “, as reduced by such amount (if any) as is prescribed under section 221ydba,”.

Subsection 221yc (2):

Omit “(before any reduction is made in that provisional tax under section 221ydba)”.

Subsection 221yd (3):

Omit the subsection.

Paragraph 221yda (1) (e):

Omit all the words after “221c”, substitute “and 221d; and”.

Subsection 221yda (1a):

Omit the subsection.

Subsection 221yda (2):

Omit “and any statement required to be furnished by the taxpayer to the Commissioner under subsection (1a)”.

Subsection 221yda (3):

Omit “or a tax of a similar nature to provisional tax is payable in accordance with the corresponding provision of a State income tax law, that provisional tax or tax of a similar nature to”, substitute “that”.

SCHEDULE—continued

Subsection 221yda (7):

Omit the subsection.

Paragraph 221ydb (1a) (a):

Omit the paragraph.

Subparagraph 221ydb (1a) (b) (i):

Omit “, a State income tax law or section 78 of the Income Tax (Arrangements with the States) Act 1978”.

Subsection 221ydb (2):

Omit “or under a corresponding provision of a State income tax law”.

Section 221ydba:

Repeal the section.

Subsection 221ye (2):

Omit the subsection.

Subsections 221yg (1a) and (3):

Omit the subsections.

Subsection 265a (5):

Omit “, in pursuance of corresponding provisions of a State income tax law, in pursuance of provisions of the law of a State referred to in section 15 of the Income Tax (Arrangements with the States) Act 1978 or in pursuance of section 78 of that Act”.

Subsections 265a (6) and (7):

Omit the subsections.

[Minister’s second reading speech made in—

House of Representatives on 11 May 1989

Senate on 25 May 1989]