TAB (Disposal) Act 2019

In this section —

duty chargeable under the Duties Act 2008; and

any other tax, duty, fee, levy or charge under a law of the State.

State tax is not payable in relation to —

anything that occurs by operation of either or both of Parts 2 and 3; or

anything done (including a transaction entered into or an instrument or document of any kind made, executed, lodged or given) under, to give effect to, or for a purpose connected with or arising out of giving effect to, either or both of Parts 2 and 3.

The Minister may, at the request of the transferor or transferee under a transfer order, certify in writing that —

a specified thing occurred by operation of either or both of Parts 2 and 3; or

a specified thing was done under, to give effect to, or for a purpose connected with or arising out of giving effect to, either or both of Parts 2 and 3.

For all purposes and in all proceedings, a certificate under subsection (3) is sufficient evidence of the matters it certifies unless the contrary is shown.

The exemption under subsection (2) does not apply in relation to a thing that occurs or is done if the Minister directs (whether in a transfer order or otherwise in writing) that it does not apply in relation to the thing.