Commonwealth Consolidated Acts

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BIOSECURITY CHARGES IMPOSITION (EXCISE) ACT 2015 - SECT 5

Act does not impose tax on property of a State

  (1)   This Act does not impose a tax on property of any kind belonging to a State.

  (2)   In this section:

"property of any kind belonging to a State" has the same meaning as in section   114 of the Constitution.

 


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