Education Act 1989

254E Taxation

• (1) The Authority is deemed to be the agent of the Crown in respect of its property and the performance of its functions and is entitled accordingly to all the privileges the Crown enjoys in respect of exemption from taxation and the payment of fees or charges, and from other obligations.

  (2) Subsection (1) does not exempt the Authority from—

  • (a) the payment of goods and services tax under the Goods and Services Tax Act 1985; or

  • (b) any obligation imposed by that Act.

  Section 254E: inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).