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Monday, 24 March 1997
Page: 2814

Bill—by leave—taken as a whole.

Amendment (by Mr Miles) proposed:

(1)   Page 5 (after line 16), at the end of the Bill, add:

7 Severability

If, apart from this section, section 4 would impose in relation to a State, or an authority or officer of a State, a superannuation contributions surcharge the imposition of which in relation to the State, authority or officer would exceed the legislative power of the Commonwealth, section 4 has effect as if it did not impose that surcharge in relation to the State, authority or officer, as the case may be.

8 Act does not impose tax on property of State

(1)   Without limiting section 7, this Act does not impose a tax on property of any kind belonging to a State.

(2)   In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.