(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 by operation of this Part; or
(b)
anything done (including a transaction entered into or an instrument or
document of any kind made, executed, lodged or given) under this Part, or to
give effect to this Part, or for a purpose connected with or arising out of
giving effect to this Part.