Document ID: chunk:federal_register_of_legislation:C2007C00137:section:5
Version: federal_register_of_legislation:C2007C00137
Segment Type: section
Provision Reference: s 5
Character Range: 2825–4115

5  Exempting provision involving regulations

 (1) This section applies to a Commonwealth authority if:
 (a) its establishing Act contains a provision:
 (i) to the effect that, except under a law specified in regulations made under the Act, the authority is not subject to taxation under a law of a State or Territory; or
 (ii) to the effect that, except under a law specified in regulations made under the Act, the authority is not subject to taxation under a law of the Commonwealth or of a State or Territory; or
 (iii) to the effect that, except under a law specified in regulations made under the Act, and except for taxation of a specified kind, the authority is not subject to taxation under a law of a State or Territory; or
 (iv) to the effect that, except under a law specified in regulations made under the Act, and except for taxation of a specified kind, the authority is not subject to taxation under a law of the Commonwealth or of a State or Territory; and
 (b) immediately before the commencement of this Act, regulations were in operation specifying a pay‑roll tax law of the Commonwealth or of a State or Territory.

 (2) The provision has effect as if the Payroll Tax Act 1987 of the Australian Capital Territory were also specified in regulations made under the Act.