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Housing Australia Act 2018
52Exemption from taxation
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52 Exemption from taxation
(1) For the purposes of section 50‑25 of the Income Tax Assessment Act 1997, Housing Australia is taken to be a public authority constituted under an Australian law.
Note: This means Housing Australia is exempt from income tax.
(2) Housing Australia is not subject to taxation under a law of a State or Territory, if the Commonwealth is not subject to the taxation.