Exemption from stamp duty and other taxes
46 Exemption from stamp duty and other taxes
In this section:
exempt matter means:
the grant of an airport lease by the Commonwealth under section 21; or
an agreement relating to a grant mentioned in paragraph (a); or
the transfer of an asset or a liability under section 23, 24, 25, 30, 31 or 33 to a company that was granted an airport lease under section 21; or
the lease of an asset under section 23 to a company that was granted an airport lease under section 21; or
an agreement relating to a lease mentioned in paragraph (d).
Stamp duty or other tax is not payable under a law of a State or Territory in respect of:
an exempt matter; or
anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.
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