Document ID: chunk:federal_register_of_legislation:C2004A02159:body:0:p22
Version: federal_register_of_legislation:C2004A02159
Segment Type: other
Provision Reference: 
Character Range: 50133–52790

in relation to the year of income next preceding the relevant year of income;
          (ii) each reference in column 2 of Schedule 9 to the Income Tax (Rates) Act 1976 to 33.5% were a reference to 36.07%;
          (iii) the reference in paragraph 3(a) of Part II of Schedule 10 to the Income Tax (Rates) Act 1976 to 33.5% were a reference to 36.07%;
          (iv) the reference in paragraph 3 (b) of Part II of Schedule 10 to the Income Tax (Rates) Act 1976 to $4,055.84 were a reference to $4,366.99;
          (v) the reference in sub-section 6f (2) of the Income Tax (Rates) Act 1976 to $3,151 were a reference to $3,732;
          (vi) the reference in sub-section 6f (4) of the Income Tax (Rates) Act 1976 to $1,260 were a reference to $1,493;
          (vii) the taxpayer were not entitled to any rebate or credit in his assessment other than any rebate under section 156 of the Income Tax Assessment Act 1936 to which the taxpayer would have been entitled if the conditions set out in the preceding sub-paragraphs of this paragraph were applicable for the purposes of making that assessment; and
          (viii) the reference in sub-section 6e(7) of the Income Tax (Rates) Act 1976 and in sub-section 7(3) of the Income Tax (Companies and Superannuation Funds) Act 1978 to 61.5% were a reference to 64.07%,
      the sum of the rebates and credits (other than a rebate under section 156 of the Income Tax Assessment Act 1936) to which the taxpayer was entitled in his assessment in respect of income of the year of income next preceding the relevant year of income.

(2) For the purposes of the application of sub-section 221yc(1) of the Income Tax Assessment Act 1936 in ascertaining the amount of provisional tax payable by a taxpayer in respect of income of the year of income that commenced on 1 July 1979, not being a taxpayer to whom sub-section (1) of this section applies, sub-section 221yc(1) of that Act shall be read as if "(other than health insurance levy)" were inserted after "income tax" in paragraphs (a) and (b) of that last-mentioned sub-section.

PART III—INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978

Interpretation
28. The Income Tax (Arrangements with the States) Act 1978 is in this Part referred to as the Principal Act.

Tax instalment deductions
29. Section 10 of the Principal Act is amended by omitting sub-section (7) and substituting the following sub-section:
"(7) For the purposes of this section, an employer who makes a payment of salary or wages to an employee is a prescribed employer if—
     (a) the employer is the Commonwealth or an authority of the Commonwealth or is a Territory or an authority of