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Australian Postal Corporation Act 1989
63Liability to taxation
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63 Liability to taxation
(1) Australia Post is subject to taxation under the laws of the Commonwealth and the States and Territories. (2) Australia Post is not a public authority for the purposes of section 50‑25 of the Income Tax Assessment Act 1997. (3) Subsection (1) has effect subject to the regulations and to Division 2 of Part 9 of the Telecommunications and Postal Services (Transitional Provisions and Consequential Amendments) Act 1989.