CTHRepealedAct
Australian Tourist Commission Act 1987
48Liability to taxation
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48 Liability to taxation
(1) The Commission is subject to taxation (other than income tax or sales tax) under the laws of the Commonwealth. (2) Subject to subsection (3), the Commission is not subject to taxation under a law of a State or Territory. (3) The regulations may provide that subsection (2) does not apply in relation to:
(a) a specified law of a State or Territory; or
(b) laws in a specified class of laws of a State or Territory.