CTHRepealedAct
Employment Services Act 1994
109Exemption from taxation
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#### 109 Exemption from taxation
General exemption
(1) ESRA is not subject to taxation under a law of the Commonwealth or of a State or Territory.
Sales tax
(2) Sales tax is not payable by ESRA, or by any other person, on goods that are for use by ESRA.
Excise duty
(3) Excise duty is not payable by ESRA, or by any other person, on goods that are for use by ESRA.