Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations Note Subsection 24 (1) of the Act limits the
extent to which the MSBS Board and Fund are subject to taxation under a law of
the Commonwealth (other than the Superannuation Contributions Tax
(Assessment and Collection) Act 1997 , the Income Tax Assessment Act 1936 , or
the Income Tax Assessment Act 1997 ), or a law of a State or Territory. Under
subsection 24 (3) of the Act, regulations may provide that
subsection 24 (1) does not apply in relation to taxation under a
specified law.
For subsection 24 (3) of the Act, subsection 24 (1) of the Act does
not apply in relation to taxation under a law specified in Schedule 1.
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