CTHIn ForceAct
Australian Postal Corporation Act 1989
63Liability to taxation
Start here
Get a plain-English read of 63
Turn the raw legal text into a practical explanation grounded in Australian Postal Corporation Act 1989.
#### 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.