15Incorporation of Australian tax laws

15 Incorporation of Australian tax laws

(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) any Act, so far as it relates to the assessment of sales tax imposed on imported goods.

(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) any Act, so far as it relates to the assessment of sales tax imposed on imported goods;

(g) an Act imposing Australian tax.