New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 308

308 Application of Act to Crown

(1) This Act binds the Crown in right of New South Wales and, in so far as the legislative power of the Legislature of New South Wales permits, the Crown in all its other capacities.

(2) However, the Crown in right of New South Wales is not liable to pay duty unless this Act or any other Act expressly imposes a liability on the Crown in that capacity to pay duty.

(3) A person or body listed in Schedule 2 is liable to pay duty under this Act, even if the person or body represents the Crown. This section does not operate to exempt any such person or body from liability to pay duty under this Act.

(5) This section does not exempt any person or body from any liability to pay duty chargeable under Chapter 8.

Note : However, section 259 (1) (a) provides that insurance covering only property of the Crown is exempt from duty.

(6) For avoidance of doubt, in this section, the
"Crown" includes any statutory body representing the Crown.

(7) The Governor may, by proclamation published on the NSW legislation website, amend Schedule 2 to insert, omit or substitute the name of any person or body.