ITAA 1997 s 50-25

Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory

Income tax: PAYG withholding: payments made by local government bodies in Queensland for the transfer of long service leave entitlements to other local government bodies and to Queensland government agencies

Income tax: Queensland Rural Fire Brigades - exempt entities; Public Authorities

Income tax exemption: company established by local council

Exemption from income tax and lodgment of returns