31Exemptions from State taxes

#### 31 Exemptions from State taxes 31 Exemptions from State taxes > > (1) State tax is not payable in relation to any of the following matters, or anything done because of, or for a purpose connected with or arising out of, any of the following matters: > > > > > (a) the disposal of shares in the sale company pursuant to an agreement under this Part and the purchase of those shares pursuant to such an agreement, or > > > > > (b) the application by FreightCorp under this Act for registration as a company or for the reservation of its name, or > > > > > (c) any other matter related to the conversion of FreightCorp into a company under this Part, or > > > > > (d) such other matters in connection with the operation of this Part as may be prescribed by the regulations. > > > (2) In this section: > > > > State tax means application or registration fees, duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123) or any other tax, duty, fee or charge imposed by any Act or law of the State, other than the [Corporations Law](/view/html/inforce/current/sl-1999-0703).