CTHRepealedAct
Australian Communications Authority Act 1997
47Liability to taxation
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##### 47 Liability to taxation
(1) The ACA is not subject to taxation under a law of the Commonwealth or of a State or Territory.
(2) Sales tax is not payable by the ACA, or by any other person, on goods that are for use by the ACA.
(3) However, the regulations may provide that this section does not apply in relation to taxation under a specified law.