CTHRepealedAct
Telecommunications Act 1991
394Liability to taxation
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##### 394 Liability to taxation
(1) Subject to subsection (2), AUSTEL is not subject to taxation under a law of the Commonwealth or of a State or Territory and, in particular, sales tax is not payable by AUSTEL, or by any other person, on goods that are for use by AUSTEL.
(2) The regulations may provide that subsection (1) does not apply in relation to taxation under a specified law.