51
CurrentExemption from State tax
Part 6Miscellaneous
51 Exemption from State tax
(1)
State tax is not payable in relation to anything done for the sale process.
(2)
No person has an obligation under a law imposing a State tax—
(a)
to lodge a statement or return relating to anything done for the sale process; or
(b)
to include in a statement or return a record or information relating to anything done for the sale process.
(3)
So far as the legislative power of Parliament permits, a reference in this section to State tax includes a reference to tax imposed under an Act of another State.
This Act’s bill:Explanatory memorandum
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