Commonwealth Taxation Collection Act 1941 (NSW)

COMMONWEALTH TAXATION COLLECTION

ACT.

Act No. 14, 1941.

An Act to authorise the making of arrangements between the Commonwealth of Australia and the State of New South Wales respect- ing the collection of Commonwealth Taxa- tion payable in the State under Common- wealth Law and for purposes connected therewith. [Assented to, 29th March, 1941.]

Taxation Collection Act, 1941."
BE it enacted by the King's Most Excellent Majesty, lative Council and Legislative Assembly of New South by and with the advice and consent or the Legis-	Wales in Parliament assembled, and by the authority of
the same, as follows :—

1 . This Act may be cited as the "Commonwealth

2 . In this Act, unless the contrary intention appears,—
"Arrangement" means an arrangement made or

deemed to be made in pursuance of section three

of this Act.

" S t a t e " means the State of New South "Wales.

3 . (1) The State may arrange with the Common­ wealth for the collection by the Commissioner of Taxation of the State of the whole or part of any Commonwealth taxation payable in the State under Commonwealth law.
(2) Any agreement relating to any such arrange­ ment may make provisions for any other matters neces­ sary or convenient to be provided for carrying out the arrangement.
(3) The State may, with the consent of the Commonwealth, vary any such arrangement or any agreement relating thereto.
(4) Any such arrangement, agreement or variation shall be made in the name and on behalf of the State by the Premier of the State or by some Minister autho­ rised in that behalf by the Governor.
(5) Any such arrangement, agreement or variation shall be valid and effectual for all purposes.

4. Nothing in this Act shall affect the operation or continuance of the Income Tax (Commonwealth) Collection Act, 1923, or any agreement entered into in pursuance of the power conferred by that Act.

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