Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.380

(1) A transport facility is a railway, a road, a pipe-line, a port facility or
other facility for ships, or another facility, that is used primarily and
principally for *mining or quarrying transport.

(2) A public body is any of the following:

   (a)  the Commonwealth, a State or a Territory; or

   (b)  a public authority that is constituted under an *Australian law and
        whose income is wholly exempt from income tax.