Commonwealth Numbered Acts

AUSTRALIAN INSTITUTE OF SPORT ACT 1986 No. 103 of 1986 - SECT 39

39. (1) Subject to sub-section (3), the income, property and transactions of
the Institute are not subject to taxation (including taxation under the Bank
Account Debits Tax Act 1982) under the laws of the Commonwealth (other than
laws relating to sales tax) or of a State or Territory.

(2) Subject to sub-section (3), the transactions of the Institute in respect
of goods for use (whether as goods or in some other form), and not for sale,
by the Institute are not subject to the laws of the Commonwealth relating to
sales tax.

(3) The regulations may provide that sub-section (1) or (2) does not apply in
relation to taxation under a specified law.