Income Tax (Rates) Amendment Act (No. 2) 1978 (Cth)

INCOME TAX (RATES) AMENDMENT ACT (No. 2) 1978

No. 175 of 1978

An Act to amend the Income Tax (Rates) Act 1976.

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

Short title

1. This Act may be cited as the Income Tax (Rates) Amendment Act (No. 2) 1978.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation

3. Section 3 of the Income Tax (Rates) Act 1976 is amended by inserting “, 128t” after “128b” in paragraph (c) of the definition of “tax” in sub-section (1).