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.