Commonwealth Consolidated Acts

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SUPERANNUATION CONTRIBUTIONS TAX IMPOSITION ACT 1997 - SECT 9

Act does not impose tax on property of State

             (1)  Without limiting section 7, this Act does not impose 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.



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