State tax not payable
23 State tax not payable
State tax is not payable in relation to—
the transfer of assets, rights or liabilities by operation of this schedule, including, without limitation, an instrument executed only for a purpose ancillary to or consequential on the operation of this schedule, or
anything certified by the Minister in writing as having been done in consequence of the transfer, or
anything in connection with a matter referred to in paragraph (a) or (b).
Example—
the transfer or registration of land
In this clause—
State tax means the following—
application fees,
registration fees,
duties or other taxes, fees or charges imposed by or under a law of the State.
This Act’s bill:Explanatory memorandumSecond reading speech
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