55State tax not payable

55 State tax not payable

(1)  In this section –

State tax means any of the following, if imposed by any Act or law of Tasmania:

(a) a fee, including an application fee and registration fee;

(b) a tax, including a duty;

(c) a charge.

(2)  No State tax is payable in respect of –

(a) the transfer of Crown land under section 53 ; or

(b) the transfer of any other property, right or obligation under section 54 ; or

(c) anything the Minister certifies as having been done as a consequence of any such transfer.