sec.51Exemption from State tax

### sec.51 Exemption from State tax State tax is not payable in relation to anything done for the sale process. No person has an obligation under a law imposing a State tax— to lodge a statement or return relating to anything done for the sale process; or to include in a statement or return a record or information relating to anything done for the sale process. So far as the legislative power of Parliament permits, a reference in this section to State tax includes a reference to tax imposed under an Act of another State. (sec.51-ssec.1) State tax is not payable in relation to anything done for the sale process. (sec.51-ssec.2) No person has an obligation under a law imposing a State tax— to lodge a statement or return relating to anything done for the sale process; or to include in a statement or return a record or information relating to anything done for the sale process. (sec.51-ssec.3) So far as the legislative power of Parliament permits, a reference in this section to State tax includes a reference to tax imposed under an Act of another State. - (a) to lodge a statement or return relating to anything done for the sale process; or - (b) to include in a statement or return a record or information relating to anything done for the sale process.