(2) The regulations may, on the
recommendation of the Minister and with the approval of the Treasurer, provide
that land tax or rates are not payable by a rail authority or ARTC in
connection with land subject to an ARTC lease or licence.
(3) In this
section--
"State tax" means duty under the Duties Act 1997 or any other tax, duty,
rate, fee or other charge imposed by or under any Act or law of the State,
other than pay-roll tax.