Australian Human Rights Commission Part II Administrative provisions Division 5 Section 44C (a) in payment or discharge of the costs, expenses and other obligations incurred by the Commission in the performance of its functions and the exercise of its powers; and (b) in payment of any remuneration or allowances payable under this Act. (2) Subsection (1) does not prevent investment, under section 59 of the Public Governance, Performance and Accountability Act 2013, of money that is not immediately required for the purposes of the Commission. 44C Taxation The Commission is not subject to taxation under a law of the Commonwealth or of a State or Territory. Note: However, the Commission may be subject to taxation under certain laws (see, for example, section 177-5 of the A New Tax System (Goods and Services Tax) Act 1999 and section 66 of the Fringe Benefits Tax Assessment Act 1986). 45 Annual report The annual report prepared by the President and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must cover the Commission’s operations during the period under: (a) this Act or any other enactment; or (b) any State enactment. 46 Reports to be tabled in Parliament The Minister shall cause a copy of every report furnished to the Minister by the Commission under this Part (other than section 20A, subsection 29(5) or section 32A) to be laid before each House of the Parliament within 15 sitting days of that House after the report is received by the Minister. Australian Human Rights Commission Act 1986 Compilation No. 48 Compilation date: 20/12/18 Authorised Version C2019C00030 registered 14/01/2019 53 Registered: 14/1/19