33VExemptions relating to tax exempt matters

#### 33V Exemptions relating to tax exempt matters (1) Tax under a law of the Commonwealth or a State or Territory is not payable in relation to: (a) a tax exempt matter; or (b) anything done (including, for example, a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a tax exempt matter. (2) In subsection (1): > tax includes: (a) sales tax; and (b) stamp duty; and (c) any other tax, fee, duty, levy or charge; but does not include income tax imposed as such by a law of the Commonwealth or fees payable under the Corporations Act 2001.