Commonwealth Consolidated Acts

WINE AUSTRALIA ACT 2013 - SECT 39

  (1)   The Authority is subject to taxation (other than income tax) under the laws of the Commonwealth.

  (2)   Subject to subsection   ( 3), the Authority is not subject to taxation under a law of a State or Territory.

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