24State taxes

#### 24 State taxes 24 State taxes > > (1) In this section— > > > > relevant matter means any of the following— > > > > > (a) any transaction arrangement, > > > > > (b) a vesting of assets, rights or liabilities by operation of Schedule 4 (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 an authorised transaction, > > > > > (d) any matter connected with the corporate conversion of a port SOC or transaction SOC for the purposes of an authorised transaction, > > > > > (e) such other matters for the purposes of an authorised transaction as may be prescribed by the regulations, > > > > > (f) any transaction occurring within 6 months after completion of an authorised transaction and certified by the Treasurer to be a transaction entered into in connection with the transfer of ports assets to the private sector pursuant to the authorised transaction. > > > > State tax means application or registration fees, duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123) 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.