Trade and Investment Queensland Act 2013
sec.52Non-liability for State taxes
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sec.52 Non-liability for State taxes
TIQ is not liable to pay a State tax in relation to— a transfer of a share, transferable asset, transferable liability or transferable instrument, or any other thing done, under this part; or another dealing affecting a share, transferable asset, transferable liability or transferable instrument as part of the transfer under this part. In this section— State tax means a fee, levy or charge imposed under an Act, including a fee or charge under the Land Act 1994 or the Land Title Act 1994 . (sec.52-ssec.1) TIQ is not liable to pay a State tax in relation to— a transfer of a share, transferable asset, transferable liability or transferable instrument, or any other thing done, under this part; or another dealing affecting a share, transferable asset, transferable liability or transferable instrument as part of the transfer under this part. (sec.52-ssec.2) In this section— State tax means a fee, levy or charge imposed under an Act, including a fee or charge under the Land Act 1994 or the Land Title Act 1994 .
- (a) a transfer of a share, transferable asset, transferable liability or transferable instrument, or any other thing done, under this part; or
- (b) another dealing affecting a share, transferable asset, transferable liability or transferable instrument as part of the transfer under this part.