88ZCExemption from State taxes

#### 88ZC Exemption from State taxes 88ZC Exemption from State taxes > > (1) The regulations 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 a rail authority or ARTC in connection with an ARTC arrangement or a proposed ARTC arrangement or for the purposes of this Part or the [Transport Administration Amendment (New South Wales and Commonwealth Rail Agreement) Act 2004](/view/html/repealed/current/act-2004-031). > > > (2) The regulations may, on the recommendation of the Minister and with the approval of the Treasurer, provide that land tax or rates are not payable by a rail authority or ARTC in connection with land subject to an ARTC lease or licence. > > > (3) In this section— > > > > 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 pay-roll tax. > > **s 88ZC:** Ins 2004 No 31, Sch 1 \[13\].