Western Australian Numbered Acts

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PHARMACY ACT 2010 (NO. 32 OF 2010) - SECT 91

91 .         Exemption from State taxation

        (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.



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