34BExemption from State tax

#### 34B Exemption from State tax 34B Exemption from State tax > > (1) In this section: > > > > exempt matter means the transfer of the estate assets and liabilities of a transferring company to a receiving company under Division 2 of Part 5D.6 of the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth. > > > > State tax means application or registration fees, duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123) or any other tax, duty, fee or charge imposed by any Act or law of the State. > > > (2) State tax is not payable in relation to: > > > > > (a) an exempt matter, or > > > > > (b) anything done because of, or for a purpose connected with or arising out of, an exempt matter. > > **s 34B:** Ins 2009 No 109, Sch 1 \[11\].