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FRINGE BENEFITS TAX ACT 1986 No. 40 of 1986 - SECT 7
Severability
7. It is the intention of the Parliament that if, but for this section,
section 5 of this Act would impose a tax on property of any kind belonging to
a State within the meaning of section 114 of the Constitution, section 5 of
this Act shall have effect as if it did not impose that tax.
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