Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) To avoid doubt, for the purposes of section 50 - 25 of the Income Tax Assessment Act 1997 , the Australian Curriculum, Assessment and Reporting Authority is taken to be a public authority constituted under an Australian law.
Note: This means the Australian Curriculum, Assessment and Reporting Authority is exempt from income tax.
(2) The Australian Curriculum, Assessment and Reporting Authority is not subject to taxation under a law of a State or Territory, if the Commonwealth is not subject to the taxation.