Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (2), the following Acts are incorporated and are to be read as one with this Part: (a) the Fringe Benefits Tax Assessment Act 1986 ; (b) the Income Tax Assessment Act 1936 ; (c) the Income Tax Assessment Act 1997 ; (d) the Superannuation Guarantee (Administration) Act 1992 . (2) The provisions of this Part have effect in spite of anything inconsistent with those provisions contained in any of the following Acts: (a) the Fringe Benefits Tax Assessment Act 1986 (other than section 67 of that Act); (b) the Income Tax Assessment Act 1936 (other than Part IVA of that Act); (c) the Income Tax Assessment Act 1997 ; (d) the Superannuation Guarantee (Administration) Act 1992 (other than section 30 of that Act); (e) an Act imposing Australian tax.