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Commonwealth Places (Mirror Taxes) Act 1998
21Commonwealth laws providing exemptions from Commonwealth taxes
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21 Commonwealth laws providing exemptions from Commonwealth taxes
(1) This section applies to a provision (the exempting provision) of a Commonwealth law (other than an applied law) that is expressed to exempt a person or body from taxes or charges, or specified taxes or charges, under a law of the Commonwealth. (2) Unless it expressly provides otherwise, the exempting provision is not to be treated as applying to taxes or charges under an applied law.