Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Tourism Australia is subject to taxation under the laws of the Commonwealth.
(2) Subject to subsection ( 3), Tourism Australia is not subject to taxation under a law of a State or Territory.
(3) The regulations may provide that subsection ( 2) does not apply in relation to a specified law of a State or Territory.
Note: For specification by class, see subsection 13(3) of the Legislation Act 2003 .