Commonwealth Numbered Acts

AUSTRALIAN COMMUNICATIONS AUTHORITY ACT 1997 No. 52 of 1997 - SECT 47

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

(2) Sales tax is not payable by the ACA, or by any other person, on goods that
are for use by the ACA.

(3) However, the regulations may provide that this section does not apply in
relation to taxation under a specified law.