Commonwealth Numbered Acts

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AIRPORTS (TRANSITIONAL) ACT 1996 No. 36 of 1996 - SECT 46

46 Exemption from stamp duty and other taxes
(1) In this section: exempt matter means:

   (a)  the grant of an airport lease by the Commonwealth under section  21 ;
        or

   (b)  an agreement relating to a grant mentioned in paragraph (a); or

   (c)  the transfer of an asset or a liability under section 23, 24, 25, 30,
        31 or 33 to a company that was granted an airport lease under
        section 21; or

   (d)  the lease of an asset under section 23 to a company that was granted
        an airport lease under section 21; or

   (e)  an agreement relating to a lease mentioned in paragraph (d).

(2) Stamp duty or other tax is not payable under a law of a State or Territory
in respect of:

   (a)  an exempt matter; or

   (b)  anything done (including a transaction entered into or an instrument
        or document made, executed, lodged or given) because of, or for a
        purpose connected with or arising out of, an exempt matter. 


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