Exemption from taxes and charges
80 Exemption from taxes and charges
(1) No tax or charge is chargeable in relation to any act or thing that:
(a) occurs by operation of the Superannuation Legislation Amendment Act 2019; or
is done under or to give effect to that Act; or
(c) is done for a purpose connected with, or arising out of, giving effect to that Act.
(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 an act or thing mentioned in subsection (1) 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.
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