sec.706Non-liability for State taxes

### sec.706 Non-liability for State taxes This section applies to a former water authority that is a category 2 water authority, and a new entity for the former water authority, if— the former water authority is amalgamated with another authority or dissolved under division 1 ; and the Minister is satisfied the amalgamation or dissolution happened because of action taken by the State in response to the Webbe-Weller review. The former water authority and the new entity are not liable to pay a State tax for anything done in relation to the amalgamation or dissolution. Subsection (2) does not apply to anything done after 30 June 2015. In this section— State tax means— duty under the Duties Act 2001 ; or a fee or charge under the Land Act 1994 , Land Title Act 1994 or this Act. s 706 ins 2010 No. 20 s 106 amd 2014 No. 64 s 170 (sec.706-ssec.1) This section applies to a former water authority that is a category 2 water authority, and a new entity for the former water authority, if— the former water authority is amalgamated with another authority or dissolved under division 1 ; and the Minister is satisfied the amalgamation or dissolution happened because of action taken by the State in response to the Webbe-Weller review. (sec.706-ssec.2) The former water authority and the new entity are not liable to pay a State tax for anything done in relation to the amalgamation or dissolution. (sec.706-ssec.2A) Subsection (2) does not apply to anything done after 30 June 2015. (sec.706-ssec.3) In this section— State tax means— duty under the Duties Act 2001 ; or a fee or charge under the Land Act 1994 , Land Title Act 1994 or this Act. - (a) the former water authority is amalgamated with another authority or dissolved under division 1 ; and - (b) the Minister is satisfied the amalgamation or dissolution happened because of action taken by the State in response to the Webbe-Weller review. - (a) duty under the Duties Act 2001 ; or - (b) a fee or charge under the Land Act 1994 , Land Title Act 1994 or this Act.