(1) Independently of section 37A, sections 35 and 37 also have effect as provided by this section.
Trade and commerce
(2) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in the course of:
(a) trade or commerce between Australia and places outside Australia; or
(b) trade or commerce among the States; or
(c) trade or commerce within a Territory, between a State and a Territory or between 2 Territories.
Corporations
(3) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal by a corporation to which paragraph 51(xx) of the Constitution applies.
Territories
(4) Sections 35 and 37 also have the effect they would have if a reference to a leviable disposal were expressly confined to a leviable disposal that occurs in a Territory.