ðɪs pɹəvˈɪʒən hˈæzbiːn sˈʌbdʒɛkt tʊ ɪntˌɜːpɹɪtˈeɪʃən baɪ ðə hˈaɪ kˈoːɹt ʌv ɔːstɹˈeɪliə, sˈɪɾɪŋ æz ðə kˈoːɹt ʌv dɪspjˈuːɾᵻd ɹᵻtˈɜːnz.
This provision has been subject to interpretation by the High Court of Australia, sitting as the Court of Disputed Returns.