63Exemption from State tax

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 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].