30BLiability to taxation

##### 30B Liability to taxation (1) Except as otherwise provided by or under another Act (whether passed before or after the commencement of this Act), the Authority is subject to taxation under the laws of the Commonwealth. (2) Subject to subsection (3), the Authority is not subject to taxation under a law of a State or of a Territory. (3) The regulations may provide that subsection (2) does not apply in relation to taxation under a specified law of a State or Territory. (4) Stamp duty or any similar tax is not payable under a law of the Commonwealth or of a State or Territory in respect of: (a) a security issued by the Authority; (b) the issue, redemption, transfer, sale or purchase of such a security, not including a transaction entered into without consideration or for an inadequate consideration; or (c) any document executed by or on behalf of the Authority, or any transaction, in relation to the borrowing of moneys by the Authority.