PARKS AND RESERVES ACT 1895 - SECT 17
PARKS AND RESERVES ACT 1895 - SECT 17
17 . Exemption from State taxation in relation to dissolution of Boards that are bodies corporate
(1) In this section
—
State tax includes duty chargeable under the
Duties Act 2008 and any other tax, duty, fee, levy or charge under a law of
the State.
(2) State tax is not
payable in relation to —
(a)
anything that occurs because of the dissolution of a Board under section 3(7);
or
(b)
anything done (including a transaction entered into or an instrument or
document of any kind made, executed, lodged or given) under regulations made
under section 16, or for a purpose connected with or arising out of the
dissolution of a Board under section 3(7).
(3) The Treasurer or a
person authorised by the Treasurer may certify in writing that —
(a) a
specified thing occurred because of the dissolution of a Board under
section 3(7); or
(b) a
specified thing was done under regulations made under section 16, or for a
purpose connected with or arising out of the dissolution of a Board under
section 3(7),
and such a certificate
is conclusive evidence of that fact, unless the contrary is shown.
[Section 17 inserted: No. 76 of 2003 s. 16;
amended: No. 12 of 2008 Sch. 1 cl. 26.]