Document ID: chunk:federal_register_of_legislation:C2024A00102:section:6
Version: federal_register_of_legislation:C2024A00102
Segment Type: section
Provision Reference: s 6
Character Range: 1997–2620

6  Severability
 (1) This section applies in relation to a payment if:
 (a) subparagraph 5(1)(a)(i) of Schedule 2 to the Consequential Provisions Act applies to the payment; and
 (b) apart from this section, section 4 of this Act would impose a tax in relation to the payment; and
 (c) the imposition of the tax in relation to the payment would exceed the legislative power of the Commonwealth.
 (2) Section 4 of this Act has effect as if it did not impose that tax in relation to the payment.

[Minister's second reading speech made in—
House of Representatives on 25 November 2024
Senate on 27 November 2024]

(154/24)