Exemption from taxes and charges
59 Exemption from taxes and charges
(1) No tax or charge is chargeable in relation to any thing (a relevant act):
that occurs by operation of this Division; or
done:
under this Division; or
to give effect to this Division; or
(iii) for a purpose connected with, or arising out of, giving effect to the object of this Division.
(2) Subsection (1) applies in relation to a foreign tax or charge so far as the legislative power of the Legislative Assembly permits.
(3) Any foreign tax or charge payable in relation to a relevant act is to be paid from the Central Holding Authority, which is appropriated accordingly.
In this section:
foreign tax or charge means a tax or charge under a law of a jurisdiction other than the Territory.
tax or charge means a tax, duty, levy, fee or charge of any kind, including a fee or charge for a service.
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.