Commonwealth Numbered Acts Commonwealth Numbered Acts(1) The National Film and Sound Archive is not subject to taxation under any law of the Commonwealth or of a State or Territory.
Note: Despite this subsection, the National Film and Sound Archive may be subject to taxation under certain laws (see, for example, section 177‑5 of the A New Tax System (Goods and Services Tax) Act 1999 and section 66 of the Fringe Benefits Tax Assessment Act 1986 ).
(2) The regulations may provide that subsection (1) does not apply in relation to taxation under a specified law.