Defence Housing Australia Act 1987

Subject to subsection (4), DHA is not subject to taxation under the laws of a State or Territory.

The Minister may, by notice in writing published in the Gazette, declare that stamp duty, or a similar tax specified in the notice, is not payable by DHA or any other person under a law of a State or Territory in respect of:

a security dealt with by DHA;

the issue, redemption, transfer, sale, purchase, resale, acquisition or discounting of a security by DHA or any other person (other than a transaction done without consideration or for an inadequate consideration);

any other transaction done for the purposes of a borrowing, or a raising of money otherwise than by borrowing, by DHA; or

any other document executed by or on behalf of DHA for the purposes of a borrowing, or a raising of money otherwise than by borrowing, by DHA.

A declaration may be made under subsection (2) in relation to:

a particular security, transaction or document; or

securities, transactions or documents in a class of securities, transactions or documents, as the case may be.

Subject to subsection (2), the regulations may provide that subsection (1) does not apply in relation to:

a specified law of a State or Territory; or

laws in a specified class of laws of a State or Territory.

Nothing in subsections (1), (3) or (4) shall be read as implying that a company in which DHA has an interest, or that is a partner of DHA or a participant in a joint venture agreement with DHA, is not liable to pay taxes under any law of the Commonwealth or of a State or Territory.