26Exemption from taxes, rates, charges etc.

26 Exemption from taxes, rates, charges etc. (1) Despite anything to the contrary in any Act or law, the Treasurer, on the recommendation of the responsible Minister, may by instrument— S. 26(1)(a) amended by No. 23/2010 s. 16(1). (a) totally or partially exempt any land, document or transaction relating to a nominated project from any duty, rate, contribution, tax, or charge levied under any other Act or law; or S. 26(1)(b) amended by No. 23/2010 s. 16(1). (b) defer the payment of the whole or part of any duty, rate, contribution, tax or charge levied under any other Act or law on any land, document or transaction relating to a nominated project. (2) An exemption or deferral must state the time for which it operates and may be subject to any conditions specified in the instrument of exemption or deferral. S. 26(3) amended by No. 23/2010 s. 16(1). (3) The responsible Minister must obtain the written consent of the person or body responsible for levying a duty, rate, contribution, tax or charge (other than one payable into the Consolidated Fund) before making a recommendation under subsection (1) in relation to that duty, rate, contribution, tax or charge. S. 26(4) inserted by No. 23/2010 s. 16(2). (4) In this section ***contribution*** means a growth areas infrastructure contribution within the meaning of Part 9B of the **Planning and Environment Act 1987**.