s 12ZZ
In forceAssignments etc. not subject to State or Territory taxes
Part 4AFinancial supplement for tertiary students
Division 7General
12ZZ Assignments etc. not subject to State or Territory taxes
An assignment to the Commonwealth under this Part of rights of a corporation under a financial supplement contract, or any other act or thing done or transaction entered into under this Part, is not subject to taxation under any law of a State or Territory.
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