s 52
In forceNon-liability for State taxes
Part 3Transfer of Trade Office’s business to TIQ
Division 4Miscellaneous
52 Non-liability for State taxes
(1)
TIQ is not liable to pay a State tax in relation to—
(a)
a transfer of a share, transferable asset, transferable liability or transferable instrument, or any other thing done, under this part; or
(b)
another dealing affecting a share, transferable asset, transferable liability or transferable instrument as part of the transfer under this part.
(2)
In this section—
State tax means a fee, levy or charge imposed under an Act, including a fee or charge under the Land Act 1994 or the Land Title Act 1994.
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