21State taxes

21 State taxes

21 State taxes

(1) In this section—

relevant matter means any of the following—

(a) any implementation arrangement,

(b) a vesting of assets, rights or liabilities by operation of Schedule 2 (Vesting of assets, rights and liabilities) and anything certified by the Treasurer as having been done in consequence of such a vesting (for example, the transfer or registration of an interest in land),

(c) the issue, disposal or purchase of shares or other securities in or issued by a company for the purposes of the authorised implementation,

(d) such other matters for the purposes of the authorised implementation as may be prescribed by the regulations,

(e) any transaction occurring within 6 months after completion of the authorised implementation and certified by the Treasurer to be a transaction entered into in connection with the transfer of disability services assets to the non-government sector pursuant to the authorised implementation.

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 by a public sector agency in relation to a relevant matter.

(3) State tax is not payable by a person or body (other than a public sector agency) in relation to a relevant matter to such extent (if any) as the Treasurer may direct by order in writing, either generally or in a particular case.

(4) An order may be made by the Treasurer under this section before or after the liability to pay the State tax concerned accrues.

(5) The Treasurer must give a copy of an order under this section to the Chief Commissioner of State Revenue.