Document ID: chunk:federal_register_of_legislation:C2008C00222:section:3
Version: federal_register_of_legislation:C2008C00222
Segment Type: section
Provision Reference: s 3
Character Range: 7188–7804

3  Subsection 26(1)
Repeal the subsection, substitute:

 (1) Subject to this section, neither:
 (a) the Board (in so far as it performs functions, or exercises powers, in relation to the Public Sector Superannuation Scheme or the PSS Fund); nor
 (b) the PSS Fund;
are subject to:
 (c) taxation under a law of the Commonwealth other than:
 (i) the Income Tax Assessment Act 1936; or
 (ii) the Income Tax Assessment Act 1997; or
 (iii) the Superannuation Contributions Tax (Assessment and Collection) Act 1997; or
 (d) taxation under a law of a State or Territory, if the Commonwealth is not subject to the taxation.