Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An associated Act has no effect to the extent (if any) to which it authorises the imposition of a tax on property of any kind belonging to a State.
(2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
(3) For the purposes of this section, it is to be assumed that a reference in section 114 of the Constitution to a State includes a reference to the Australian Capital Territory and the Northern Territory.