31State taxes not chargeable

#### 31 State taxes not chargeable 31 State taxes not chargeable > > (1) State tax is not payable in relation to— > > > > > (a) an exempt matter, or > > > > > (b) anything done because of, or for a purpose connected with or arising out of, an exempt matter. > > > (2) In this clause— > > > > exempt matter means any of the following— > > > > > (a) the transfer of any assets, rights or liabilities by operation of this Division, including, without limitation, any instrument executed only for a purpose ancillary to or consequential on the operation of this Division, > > > > > (b) anything certified by the Minister in writing as having been done in consequence of the transfer, for example, the transfer or registration of an interest in land. > > > > State tax means application or registration fees, duty or any other tax, fee or charge imposed by any legislation or other law of the State.