Victorian Consolidated Legislation

Gas Pipelines Access (Victoria) Act 1998 - SECT 19

PART 4 GENERAL

Exemption from taxes

19. Exemption from taxes



(1) Any stamp duty or other tax imposed by or under a law of this State is not
payable in relation to-

   (a)  an exempt matter; or

   (b)  anything done (including, for example, a transaction entered into or
        an instrument or document made, executed, lodged or given) because of,
        or arising out of, an exempt matter.

(2) In this section-

exempt matter means a transfer of assets or liabilities that the Minister and
the Treasurer are satisfied is made for the purpose of ensuring that a person
does not carry on a business of producing, purchasing or selling natural gas
in breach of the Code or for the purpose of the separation of certain
activities from other activities of a person as required by the Code, and for
no other purpose.