Commonwealth Numbered Acts

AUSTRALIAN POSTAL CORPORATION ACT 1989 No. 64 of 1989 - SECT 63

63. (1) Australia Post is subject to taxation under the laws of the
Commonwealth and the States and Territories.

(2) Australia Post is not a public authority for the purposes of paragraph 23
(d) of the Income Tax Assessment Act 1936.

(3) Subsection (1) has effect subject to the regulations and to Division 2 of
Part 9 of the Telecommunications and Postal Services (Transitional  Provisions
and Consequential Amendments) Act 1989 .