(1)

Subject to subsection (2), the following Acts are incorporated and are to be read as one with this Part:

(a) the Fringe Benefits Tax Assessment Act 1986 ;
(b) the Income Tax Assessment Act 1936 ;
(c) the Income Tax Assessment Act 1997 ;
(d) the Superannuation Guarantee (Administration) Act 1992 .

(2)

The provisions of this Part have effect in spite of anything inconsistent with those provisions contained in any of the following Acts:

(a) the Fringe Benefits Tax Assessment Act 1986 (other than section 67 of that Act);
(b) the Income Tax Assessment Act 1936 (other than Part IVA of that Act);
(c) the Income Tax Assessment Act 1997 ;
(d) the Superannuation Guarantee (Administration) Act 1992 (other than section 30 of that Act);
(e) an Act imposing Australian tax.