212CTaxation

#### 212C Taxation The Pricing Authority is not subject to taxation under a law of the Commonwealth or of a State or Territory. > Note: However, the Pricing 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). Offshore Petroleum and Greenhouse Gas Storage Act 2006 78 Subsection 571(2) (paragraph (b) of the examples) After “a debt due to the Commonwealth,”, insert “NOPSEMA,”. 79 Subsection 571(2) (paragraph (b) of the examples) Omit “NOPSEMA on behalf of the Commonwealth, or to”. 80 Paragraphs 572D(3)(a) and (b) Omit “on behalf of the Commonwealth”. 81 Paragraph 589(4)(a) Omit “the Commonwealth”, substitute “NOPSEMA”. 82 Paragraph 589(5)(a) Omit “the Commonwealth”, substitute “NOPSEMA”. 83 Subsections 648(3) and (4) Repeal the subsections. 84 Subparagraph 650(2)(c)(ii) Omit “, on behalf of the Commonwealth,”. 85 At the end of section 666 Add: (3) For the purposes of the Public Governance, Performance and Accountability Act 2013, the CEO is the accountable authority of NOPSEMA. 86 At the end of section 667 Add: (5) To avoid doubt, the CEO is not subject to direction by the Board in relation to the CEO’s performance of functions, or exercise of powers, under the following Acts in relation to NOPSEMA: (a) the Public Governance, Performance and Accountability Act 2013; (b) the Public Service Act 1999. 87 Subsection 677(1) Omit “, on behalf of the Commonwealth,”. 88 Division 7 of Part 6.9 Repeal the Division, substitute: