sec.71Non-liability for State taxes, charges or fees

### sec.71 Non-liability for State taxes, charges or fees A local government or distributor-retailer is not liable to pay any of the following relating to anything done under a transition document— a tax under the Duties Act 2001 or another Act; a charge or fee under the Land Act , Land Title Act , Transport Operations (Road Use Management) Act 1995 , Water Act or another Act. In this section— tax includes duty, impost and levy. (sec.71-ssec.1) A local government or distributor-retailer is not liable to pay any of the following relating to anything done under a transition document— a tax under the Duties Act 2001 or another Act; a charge or fee under the Land Act , Land Title Act , Transport Operations (Road Use Management) Act 1995 , Water Act or another Act. (sec.71-ssec.2) In this section— tax includes duty, impost and levy. - (a) a tax under the Duties Act 2001 or another Act; - (b) a charge or fee under the Land Act , Land Title Act , Transport Operations (Road Use Management) Act 1995 , Water Act or another Act.