17State taxation

#### 17 State taxation 17 State taxation > > (1) In this section— > > > > exempt matter means— > > > > > (a) the formation of, or the acquisition of shares in, a company in anticipation of the establishment of a company SOC, or > > > > > (b) the registration of such a company, or > > > > > (c) the issue or transfer of shares of a company SOC or any of its subsidiaries to eligible Ministers, or > > > > > (d) the transfer of assets, rights or liabilities to a company SOC or any of its subsidiaries from the State, any authority of the State or any subsidiary of an authority of the State, or > > > > > (e) giving effect to any of the above. > > > > tax includes stamp duty and any other tax, duty, fee, levy or charge, but does not include tax-equivalents. > > > (2) Tax under a law of the State is not payable in relation to— > > > > > (a) an exempt matter, or > > > > > (b) anything done (including, for example, a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter. > > > (3) The Treasurer or a person authorised by the Treasurer may, by written instrument, certify that— > > > > > (a) a specified matter or thing is an exempt matter, or > > > > > (b) a specified thing was done (including, for example, a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a specified exempt matter. > > > (4) For all purposes and in all proceedings, a certificate under this section is conclusive evidence of the matters certified, except so far as the contrary is established. > > **s 17:** Am 1989 No 195, Sch 1; 1995 No 32, Sch 1 \[11\].