Commonwealth Numbered Acts

AUSTRALIAN BICENTENNIAL AUTHORITY ACT 1980 No. 49 of 1980 - SECT 19

19. (1) The Authority is not subject to taxation under any law of the
Commonwealth or of a State or Territory.

(2) A company that is a wholly owned subsidiary of the Authority is not
subject to taxation under any law of the Commonwealth or of a State or
Territory.

(3) Where the Treasurer so determines by notice published in the Gazette, a
company (not being a company to which sub-section (2) applies) which is a
subsidiary of the Authority is not subject to taxation under any law of the
Commonwealth or of a State or Territory.

(4) For the purposes of this section, the question whether a company is a
subsidiary of the Authority shall be determined in the same manner as the
question whether a corporation is a subsidiary of another corporation is
determined under the Companies Ordinance 1962.