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National Portrait Gallery of Australia Act 2012
48Taxation
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48 Taxation
The Gallery is not subject to taxation under a law of the Commonwealth or of a State or Territory.
Note: However, the Gallery 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).