Document ID: chunk:federal_register_of_legislation:C2024A00134:clause:1_31
Version: federal_register_of_legislation:C2024A00134
Segment Type: clause
Provision Reference: sch 1 cl 31
Character Range: 18266–19190

31  At the end of section 5
Add:
 (4) Subsection (3) does not apply in relation to the operation of a provision of an agreement, to the extent that it is inconsistent with a provision contained in a law of the Commonwealth, or of a State or Territory, if:
 (a) either:
 (i) the provision of the agreement is specified in a determination under subsection (5); or
 (ii) the provision of the agreement corresponds with a provision of an agreement that is specified in a determination under subsection (5); and
 (b) the provision contained in a law of the Commonwealth, or of a State or Territory is specified in a determination under subsection (5).
 (5) For the purposes of subsection (4), the Minister may, by legislative instrument, make a determination specifying:
 (a) a provision of an agreement; and
 (b) a provision contained in a law of the Commonwealth, or of a State or Territory.

Taxation Administration Act 1953