Commentary on Sections (and Schedules) Schedule 1: Referendum about commencement of income tax provisions
138.Schedule 1 sets out a framework for the conduct of a referendum about bringing the income tax provisions into force. Specifically, it sets out who is eligible to vote (which varies depending on whether the voting age at the referendum is to be 16 or 18), how information will be provided to voters, how the referendum will be funded and how the outcome can be legally challenged. The Schedule also sets out further detail of what should be provided for in an Order in Council made under section 12.