21
In forceAct does not impose levy on property of a State
Part 7Other matters
21 Act does not impose levy on property of a State
(1)
This Act does not authorise the imposition of a tax on property of any kind belonging to a State.
(2)
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
(3)
For the purposes of this section, assume that a reference in section 114 of the Constitution to a State includes a reference to the Australian Capital Territory and the Northern Territory.
This Act’s bill:Explanatory memorandumSecond reading speech
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