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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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