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Tourism Australia Act 2004
60Liability to taxation
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60 Liability to taxation
(1) Tourism Australia is subject to taxation under the laws of the Commonwealth. (2) Subject to subsection (3), Tourism Australia is not subject to taxation under a law of a State or Territory. (3) The regulations may provide that subsection (2) does not apply in relation to a specified law of a State or Territory.
Note: For specification by class, see subsection 13(3) of the Legislation Act 2003.