Commonwealth Numbered Acts

AUSTRALIAN SECURITIES COMMISSION ACT 1989 No. 90 of 1989 - SECT 139

139. (1) Subject to subsection (2), the Commission is not subject to taxation
under:

   (a)  a law of the Commonwealth (other than a law imposing sales tax, the
        Debits Tax Act 1982 or the Fringe Benefits Tax Act 1986); or

   (b)  a law of a State or Territory.

(2) The regulations may provide that subsection (1) does not apply in relation
to taxation under a specified law.