(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 the operation of this Part; or
(b)
anything done —
(i)
under this Part; or
(ii)
to give effect to this Part; or
(iii)
for a purpose connected with, or arising out of, giving
effect to this Part,
including a
transaction entered into or an instrument or document of any kind made,
executed, lodged or given.
(3) The Treasurer or a
person authorised by the Treasurer may, at the request of the National Board,
the new Board or the incorporated Pharmaceutical Society, certify in writing
that a specified thing —
(a)
occurred by the operation of this Part; or
(b) was
done —
(i)
under this Part; or
(ii)
to give effect to this Part; or
(iii)
for a purpose connected with, or arising out of, giving
effect to this Part.
(4) For all purposes
and in all proceedings, a certificate under subsection (3) is conclusive
evidence of the matters it certifies, except so far as the contrary is shown.