Document ID: chunk:federal_register_of_legislation:C1971A00104:section:4
Version: federal_register_of_legislation:C1971A00104
Segment Type: section
Provision Reference: s 4
Character Range: 1585–2238

4  Liability of Commonwealth authorities for State pay‑roll tax
  Where the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to Commonwealth pay‑roll tax, contains provision:
 (a) to the effect that the Commonwealth authority is not subject to taxation under a law of a State to which the Commonwealth is not subject; or
 (b) to the effect that the Commonwealth authority is not, except with respect to stamp duty, subject to taxation under a law of a State to which the Commonwealth is not subject,
that provision does not have effect in relation to taxation under the pay‑roll tax law of that State.