Document ID: chunk:federal_register_of_legislation:C2025C00040:section:63
Version: federal_register_of_legislation:C2025C00040
Segment Type: section
Provision Reference: s 63
Character Range: 70447–70970

63  Liability to taxation
 (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.

Part 6—Directors of Australia Post

Division 1—Meetings of the Board