Commonwealth Numbered Acts Commonwealth Numbered Acts(2) Subject to subsection (3), the regulations may provide that subsection (1) does not apply in relation to a specified law of the Commonwealth or of a State or Territory, or to laws included in a specified class of laws of the Commonwealth or of a State or Territory.
(3) If regulations made for the purpose of subsection (2) provide that subsection (1) does not apply in relation to the laws of the Commonwealth that impose income tax, APRA is to be taken not to be a public authority for the purposes of paragraph 23(d) of the Income Tax Assessment Act 1936 or section 50-25 of the Income Tax Assessment Act 1997 .