46Exemption from stamp duty and other taxes

#### 46 Exemption from stamp duty and other taxes (1) In this section: > exempt matter means: (a) the grant of an airport lease by the Commonwealth under section 21; or (b) an agreement relating to a grant mentioned in paragraph (a); or (c) the transfer of an asset or a liability under section 23, 24, 25, 30, 31 or 33 to a company that was granted an airport lease under section 21; or (d) the lease of an asset under section 23 to a company that was granted an airport lease under section 21; or (e) an agreement relating to a lease mentioned in paragraph (d). (2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of: (a) an exempt matter; or (b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.