Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX IMPOSITION ACT 1997 - SECT 8

                   If, apart from this section, section 4 would impose in relation to a State, or an authority or officer of a State, a superannuation contributions surcharge the imposition of which in relation to the State, authority or officer would exceed the legislative power of the Commonwealth, section 4 has effect as if it did not impose that surcharge in relation to the State, authority or officer, as the case may be.