44Exemption from tax for conversion documents etc

#### 44 Exemption from tax for conversion documents etc 44 Exemption from tax for conversion documents etc > > (1) In this section: > > > > exempt matter means: > > > > > (a) the issue of shares in GIO under Part 2 and the disposal of those shares by the State, or > > > > > (b) the application by GIO 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 GIO into a public company under this Act. > > > > State tax means application or registration fees, stamp duty or any other tax, duty, fee or charge imposed by any Act or law of the State. > > > (2) State tax is not payable in relation to: > > > > > (a) an exempt matter, or > > > > > (b) anything done because of, or for a purpose connected with or arising out of, an exempt matter. > > > (3) This section does not limit the operation of section 39 (5).