Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection ( 4), DHA is not subject to taxation under the laws of a State or Territory.
(2) The Minister may, by notice in writing published in the Gazette , declare that stamp duty, or a similar tax specified in the notice, is not payable by DHA or any other person under a law of a State or Territory in respect of:
(a) a security dealt with by DHA ;
(b) the issue, redemption, transfer, sale, purchase, resale, acquisition or discounting of a security by DHA or any other person (other than a transaction done without consideration or for an inadequate consideration);
(c) any other transaction done for the purposes of a borrowing, or a raising of money otherwise than by borrowing, by DHA ; or
(d) any other document executed by or on behalf of DHA for the purposes of a borrowing, or a raising of money otherwise than by borrowing, by DHA .
(3) A declaration may be made under subsection ( 2) in relation to:
(a) a particular security, transaction or document; or
(b) securities, transactions or documents in a class of securities, transactions or documents, as the case may be.
(4) Subject to subsection ( 2), the regulations may provide that subsection ( 1) does not apply in relation to:
(a) a specified law of a State or Territory; or
(b) laws in a specified class of laws of a State or Territory.
(5) Nothing in subsections ( 1), (3) or (4) shall be read as implying that a company in which DHA has an interest, or that is a partner of DHA or a participant in a joint venture agreement with DHA , is not liable to pay taxes under any law of the Commonwealth or of a State or Territory.