227Exemption from State taxes for TAHE as a SOC for 12 months

#### 227 Exemption from State taxes for TAHE as a SOC for 12 months 227 Exemption from State taxes for TAHE as a SOC for 12 months > > (1) State tax is not chargeable in respect of any of the following— > > > > > (a) land owned by, or leased to, TAHE and used primarily for railway purposes (other than land subject to a lease or licence by TAHE to another person other than a public transport agency), > > > > > (b) any other matter or thing done by TAHE in the exercise of its functions. > > > (2) TAHE is not liable for payment of the parking space levy under the [Parking Space Levy Act 2009](/view/html/inforce/current/act-2009-005) in respect of any premises owned by, or leased to, TAHE (other than premises subject to a lease or licence by TAHE to another person). > > > (3) Subclauses (1) and (2) have effect for the period of 12 months commencing on the SOC conversion day. > > > (4) The regulations under this Act may, on the recommendation of the Minister and with the approval of the Treasurer, provide that State tax is not chargeable in respect of any matter or thing, or classes of matters or things, prescribed by the regulations and done by TAHE in the exercise of its functions after the end of that period. > > > (5) The provisions of this clause are in addition to and do not derogate from the provisions of the [State Owned Corporations Act 1989](/view/html/inforce/current/act-1989-134). > > > (6) In this clause— > > > > railway purposes includes the following— > > > > > (a) the operation and maintenance of the NSW rail network, > > > > > (b) stations and platforms, > > > > > (c) office buildings used in association with railway purposes, > > > > > (d) rolling stock maintenance facilities, > > > > > (e) freight centres and depots, > > > > > (f) related facilities, > > > > > (g) purposes ancillary to other purposes set out in this definition. > > > > State tax means duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123) or any other tax, duty, rate, fee or other charge imposed by or under any Act or law of the State, other than payroll tax and the fire and emergency services levy under the [Fire and Emergency Services Levy Act 2017](/view/html/inforce/current/act-2017-009).