SUPERANNUATION (SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION) IMPOSITION ACT 2013

SECTION 6  

6   SEVERABILITY  
If, apart from this section, section 4 would impose, in relation to a person, a tax the imposition of which in relation to the person would exceed the legislative power of the Commonwealth, section 4 has effect as if it did not impose that tax in relation to the person.