CTHIn ForceAct
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014
112CTaxation
Start here
Get a plain-English read of 112C
Turn the raw legal text into a practical explanation grounded in Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014.
#### 112C Taxation
The Performance Authority is not subject to taxation under a law of the Commonwealth or of a State or Territory.
> Note: However, the Performance Authority 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).
74 Subsections 135(3) to (7)
Repeal the subsections.
75 Section 136
Repeal the section.
76 At the end of section 163
Add:
(4) For the purposes of the Public Governance, Performance and Accountability Act 2013, the Pricing Authority CEO is the accountable authority of the Pricing Authority.
77 After Part 4.13
Insert: