Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 (9 of 2026)

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.