Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The National Film and Sound Archive of Australia is not subject to taxation under any law of the Commonwealth or of a State or Territory.
Note: Despite this subsection, the National Film and Sound Archive of 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 ).
(2) The regulations may provide that subsection ( 1) does not apply in relation to taxation under a specified law.