TRUSTEE COMPANIES ACT 1984 - SECT 26B Exemption from State tax
TRUSTEE COMPANIES ACT 1984 - SECT 26B
Exemption from State tax(1) In this section—
"exempt matter" means the transfer of the estate assets and liabilities of a transferring company to a receiving company under Division 2 of Part 5D.6 of the Corporations Act;
"State tax" means application or registration fees, duty under the Duties Act 2000 or any other tax, duty, fee or charge imposed by any Act or law of the State.
(2) State tax is not payable in relation to—
(a) an exempt matter; or
(b) anything done because of, or for a purpose connected with or arising out of, an exempt matter.
S. 27 amended by Nos 110/1986 s.
140(2), 46/1998
s. 7(Sch. 1), 27/2001 s. 8(Sch. 6 item 8.3), repealed by
No. 17/2010 s. 10.
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S. 28 amended by No. 110/1986 s. 140(2), repealed by No. 17/2010 s. 10.
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S. 29 amended by Nos 59/1986 s. 143(2), 110/1986 s. 140(2), repealed by No. 17/2010 s. 10.
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S. 30 amended by Nos 55/1987 s. 57(3)(Sch. 5 item 80), 45/1994
s. 42(Sch. item 13.4),
46/1998
s. 7(Sch. 1), 12/1999 s. 4(Sch. 2 item 20.1), repealed by
No. 17/2010 s. 10.
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S. 31 amended by Nos 76/1988
s. 10,
44/2001 s. 3(Sch. item 118.5), repealed by
No. 17/2010 s. 10.
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S. 32 amended by Nos 76/1988 s. 11, 11/2001 s. 3(Sch. item 82.2), repealed by No. 17/2010 s. 10.
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S. 33 repealed by No. 17/2010 s. 10.
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S. 34 amended by No. 11/2001 s. 3(Sch. item 82.2), repealed by No. 17/2010 s. 10.
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S. 35 amended by
Nos 46/1998
s. 7(Sch. 1), 44/2001 s. 3(Sch. item 118.6),
repealed by No. 17/2010 s. 10.
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Pt 6 (Heading and ss 36–39) amended by Nos 76/1988 ss 12, 14(1), 104/1995 ss 8, 9, 11/2001 s. 3(Sch. item 82.2), 44/2001 s. 3(Sch. item 118.7), repealed by No. 17/2010 s. 11.
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Pt 7 (Heading and ss 40–42) amended by Nos 76/1988 ss 13, 14(2)(3),
104/1995 ss 10– 12, 24/2000 s. 20(3), 11/2001 s. 3(Sch.
item 82.2), 44/2001 s. 3(Sch.
item 118.8),
9/2002 s. 3(Sch. item 15.2), repealed by
No. 17/2010 s. 12.
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Part VIII—Claims and distribution
No. 6402 s. 31.