S 271 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 271 formerly read:
SECTION 271 PART HAS EFFECT SUBJECT TO THE CONSTITUTION
It is the intention of the Parliament that if, but for this section, this Part would have the effect that a law imposing taxation would impose tax on property of any kind belonging to a State within the meaning of section
of the Constitution, this Part shall not have that effect.