232CCommonwealth, States and Territories

232C Commonwealth, States and Territories (1) Duty under this Act is not payable if the commissioner is satisfied the duty would be payable by any of the following: (a) the Commonwealth;

(b) a State or another Territory; (c) a prescribed authority of the Commonwealth, a State or another Territory; (d) a non-commercial Commonwealth authority. Note State includes the Northern Territory (see Legislation Act, dict, pt 1). non-commercial Commonwealth authority means a body corporate (other than an incorporated company, society or association) that— (a) is incorporated for a public purpose by or under a law of the Territory or the Commonwealth; and (b) does not have as its sole or principal function the carrying on of an activity in the nature of a business, whether or not for profit.