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COMMONWEALTH PLACES (MIRROR TAXES) ACT 1998 No. 24, 1998 - SECT 21
Commonwealth laws providing exemptions from Commonwealth taxes
(1) This section applies to a provision (the exempting provision ) of a
Commonwealth law (other than an applied law) that is expressed to exempt a
person or body from taxes or charges, or specified taxes or charges, under a
law of the Commonwealth.
(2) Unless it expressly provides otherwise, the exempting provision is not to
be treated as applying to taxes or charges under an applied law.
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