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James Hardie Former Subsidiaries (Winding up and Administration) Act 2005
63Exemption from State tax
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#### 63 Exemption from State tax
63 Exemption from State tax
> > (1) In this section—
> >
> > exempt matter means any of the following—
> >
> > > (a) the transfer of any shares in a liable entity that the Minister has instructed under section 16,
> >
> > > (b) the entry into the Final Funding Agreement or any Related Agreement,
> >
> > > (c) the establishment of the SPF,
> >
> > > (c1) the establishment of the discretionary fund,
> >
> > > (c2) the entry into any relevant loan facility agreement or the giving of any guarantee, or the granting of any security, under or as contemplated by any such agreement,
> >
> > > (d) such other matters in connection with this Act as may be prescribed by the regulations.
> >
> > 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.
>
> > (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.
>
> **s 63:** Am 2006 No 108, Sch 1 \[24\]; 2009 No 116, Sch 1 \[20\].