CTHRepealedAct
Pipeline Authority Act 1973
33ALiability of subsidiary to taxation
Start here
Get a plain-English read of 33A
Turn the raw legal text into a practical explanation grounded in Pipeline Authority Act 1973.
33A Liability of subsidiary to taxation
(1) Subject to Division 5 of Part VA, a subsidiary company is subject to taxation under the laws of the Commonwealth and a State or Territory. (2) A subsidiary company is not a public authority for the purposes of paragraph 23(d) of the Income Tax Assessment Act 1936.