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LAND AND PROPERTY INFORMATION NSW (AUTHORISED TRANSACTION) ACT 2016 - SECT 33
State taxes
33 State taxes
(1) In this section--
"relevant matter" means any of the following-- (a) any transaction
arrangement,
(b) a vesting of assets, rights or liabilities by vesting order
and anything certified by the Treasurer as having been done in consequence of
such a vesting (for example, the transfer or registration of an interest in
land),
(c) the issue, disposal or purchase of shares or other securities or
interest in or issued by an entity for the purposes of the
authorised transaction,
(d) such other matters for the purposes of the
authorised transaction as may be prescribed by the regulations.
"State tax" means application, transfer or registration fees, duty under the
Duties Act 1997 or any other tax, duty, fee or charge imposed by any Act or
law of the State.
(2) State tax is not payable by a public sector agency in
relation to a relevant matter.
(3) The Treasurer may by order in writing
direct that subsection (2) does not apply to a public sector agency either
generally or in respect of a particular relevant matter or class of
relevant matters.
(4) State tax is not payable by a person or body (other
than a public sector agency) in relation to a relevant matter to such extent
(if any) as the Treasurer may direct by order in writing, either generally or
in a particular case.
(5) An order may be made by the Treasurer under this
section before or after the liability to pay the State tax concerned accrues.
(6) The Treasurer must give a copy of an order under this section to the Chief
Commissioner of State Revenue.
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