23HState tax not payable

23H State tax not payable

[Section 23H Inserted by No. 38 of 2022, s. 9, Applied:30 Nov 2022]

(1)  In this section –

State tax means any of the following, if imposed by any Act or law of Tasmania:

(a) a fee, including an application fee and registration fee;

(b) a tax, including a duty;

(c) a charge.

(2)  No State tax is payable in respect of –

(a) the transfer of Crown land or any other property, right or obligation under this Act; or

(b) anything that the Minister certifies as having been done as a consequence of any such transfer.