Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-A - Provisions of general operation  

SECTION 295-15  

295-15   Division does not impose a tax on property of a State  

This Division does not impose a tax on property of any kind belonging to a State (within the meaning of section 114 of the Constitution).