CTHIn ForceAct
Infrastructure Australia Act 2008
39DCTaxation
Start here
Get a plain-English read of 39DC
Turn the raw legal text into a practical explanation grounded in Infrastructure Australia Act 2008.
39DC Taxation
Infrastructure Australia is not subject to taxation under any law of the Commonwealth or of a State or Territory.
Note: Despite this section, Infrastructure Australia may be subject to taxation under certain laws (see, for example, section 177‑5 of the A New Tax System (Goods and Services Tax) Act 1999 and section 66 of the Fringe Benefits Tax Assessment Act 1986).