Commonwealth Numbered Acts

AUSTRALIAN TELECOMMUNICATIONS CORPORATION ACT 1989 No. 54 of 1989 - SECT 59

59. (1) Telecom is subject to taxation under the laws of the Commonwealth and
the States and Territories.

(2) Telecom is not a public authority for the purposes of paragraph 23 (d) of
the Income Tax Assessment Act 1936.

(3) Subsection (1) has effect subject to the regulations and to Division 2 of
Part 10 of the Telecommunications and Postal Services (Transitional 
Provisions and Consequential Amendments) Act 1989 .