WATER ACT 2000 - SECT 706
Non-liability for State taxes
WATER ACT 2000 - SECT 706
Non-liability for State taxes
(1) This section applies to a former water authority that is a category 2
water authority, and a new entity for the former water authority, if— (a)
the former water authority is amalgamated with another authority or dissolved
under division 1 ; and
(b) the Minister is satisfied the amalgamation or
dissolution happened because of action taken by the State in response to the
Webbe-Weller review.
(2) The former water authority and the new entity are
not liable to pay a State tax for anything done in relation to the
amalgamation or dissolution.
(2A) Subsection (2) does not apply to anything
done after 30 June 2015.
(3) In this section—
"State tax" means— (a) duty under the Duties Act 2001 ; or
(b) a fee or
charge under the Land Act 1994 , Land Title Act 1994 or this Act.