Document ID: chunk:federal_register_of_legislation:C2018C00042:section:46
Version: federal_register_of_legislation:C2018C00042
Segment Type: section
Provision Reference: s 46
Character Range: 43980–44866

46  Exemption from stamp duty and other taxes
 (1) In this section:
exempt matter means:
 (a) the grant of an airport lease by the Commonwealth under section 21; or
 (b) an agreement relating to a grant mentioned in paragraph (a); or
 (c) the transfer of an asset or a liability under section 23, 24, 25, 30, 31 or 33 to a company that was granted an airport lease under section 21; or
 (d) the lease of an asset under section 23 to a company that was granted an airport lease under section 21; or
 (e) an agreement relating to a lease mentioned in paragraph (d).
 (2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of:
 (a) an exempt matter; or
 (b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.