sec.455Liability for State taxes

### sec.455 Liability for State taxes WorkCover is not exempt from State tax merely because it represents the State. A regulation, or the Treasurer by certificate, may exempt WorkCover from liability to pay a State tax, other than a duty under the Duties Act 2001 , completely or partly. State tax is not payable for anything done, including, for example, a transaction entered into or an instrument made, executed, lodged or given, because of, or for a purpose connected with or arising out of, chapter 15 . The Treasurer may certify that a specified matter, instrument, transaction or thing is exempt from State tax under subsection (3) , and the matter, instrument, transaction or thing is exempt from State tax. So far as the legislative power of the Parliament permits, the reference in subsection (3) to State tax includes a reference to tax imposed under an Act of another State. (sec.455-ssec.1) WorkCover is not exempt from State tax merely because it represents the State. (sec.455-ssec.2) A regulation, or the Treasurer by certificate, may exempt WorkCover from liability to pay a State tax, other than a duty under the Duties Act 2001 , completely or partly. (sec.455-ssec.3) State tax is not payable for anything done, including, for example, a transaction entered into or an instrument made, executed, lodged or given, because of, or for a purpose connected with or arising out of, chapter 15 . (sec.455-ssec.4) The Treasurer may certify that a specified matter, instrument, transaction or thing is exempt from State tax under subsection (3) , and the matter, instrument, transaction or thing is exempt from State tax. (sec.455-ssec.5) So far as the legislative power of the Parliament permits, the reference in subsection (3) to State tax includes a reference to tax imposed under an Act of another State.