Commonwealth Consolidated Acts

COMMONWEALTH AUTHORITIES (AUSTRALIAN CAPITAL TERRITORY PAY-ROLL TAX) ACT 1995 - SECT 4

  (1)   This section applies to a Commonwealth authority if its establishing Act contains a provision:

  (a)   to the effect that the authority is not subject to taxation under a law of a State or Territory to which the Commonwealth is not subject; or

  (b)   to the effect that, except for taxation of a specified kind, the authority is not subject to taxation under a law of a State or Territory to which the Commonwealth is not subject.

  (2)   The provision does not have effect in relation to tax that is payable under the Payroll Tax Act 1987 of the Australian Capital Territory .