• Specific Year
    Any

WATER ACT 2000 - SECT 706 Non-liability for State taxes

WATER ACT 2000 - SECT 706

Non-liability for State taxes

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.