741Exemption from taxes

#### 741 Exemption from taxes 741 Exemption from taxes > > (1) Unless the contrary is expressly provided by any Act, taxes and stamp duties are not chargeable or payable under any Act on any of the following— > > > > > (a) any land vested in or under the management and control of the council, > > > > > (b) any property or income of the council, > > > > > (c) any receipt or release from debt given by one employee of a council to another in the course of the internal administration of the council’s business, > > > > > (d) any receipt for any money, or for the return of any money deposited by any person with the council in relation to any contract entered into by the person with the council, or in relation to any tender made by the person for any contract with the council. > > > (2) This section does not extend to any rate, charge or assessment made or levied by the following— > > > > > (a) another council, > > > > > (b) the Sydney Water Corporation, > > > > > (c) the Hunter Water Corporation, > > > > > (d) Water NSW, > > > > > (e) a water supply authority, > > > > > (f) the Commissioner of Fire and Rescue NSW, > > > > > (g) a person prescribed by the regulations. > > **s 741:** Am 1994 No 88, Sch 7; 1998 No 145, Sch 5.10 \[1\] \[2\]; 2004 No 40, Sch 3.8 \[4\]; 2014 No 74, Sch 3.17 \[4\]; 2015 No 37, Sch 2 \[15\].