Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Australia Post is subject to taxation under the laws of the Commonwealth and the States and Territories.
(2) Australia Post is not a public authority for the purposes of section 50 - 25 of the Income Tax Assessment Act 1997 .
(3) Subsection (1) has effect subject to the regulations and to Division 2 of Part 9 of the Telecommunications and Postal Services (Transitional Provisions and Consequential Amendments) Act 1989 .