S 14 repealed by No 59 of 2019, s 3 and Sch 2 item 21, effective 30 August 2019. S 14 formerly read:
SECTION 14 Incorporation of Australian tax laws
(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.
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