Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Institute is not subject to taxation under any law of the Commonwealth or of a State or Territory.
(2) Stamp duty or a similar tax under a law of the Commonwealth or of a State or Territory is not payable by the Institute or any other person in respect of:
(a) a transaction done for the purposes of a borrowing by the Institute; or
(b) a document executed by or on behalf of the Institute for the purposes of a borrowing by the Institute.