Commonwealth Consolidated Acts Commonwealth Consolidated ActsInfrastructure Australia is not subject to taxation under any law of the Commonwealth or of a State or Territory.
Note: Despite this section, Infrastructure Australia may be subject to taxation under certain laws (see, for example, section 177 - 5 of the A New Tax System (Goods and Services Tax) Act 1999 and section 66 of the Fringe Benefits Tax Assessment Act 1986 ).