Commonwealth Consolidated Acts

AIRPORTS (TRANSITIONAL) ACT 1996 - SECT 46

             (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.