MINERALS RESOURCE RENT TAX (IMPOSITION - EXCISE) ACT 2012 [ REPEALED]

SECTION 5   ACT DOES NOT IMPOSE A TAX ON PROPERTY OF A STATE  

5(1)  
This Act does not impose a tax on property of any kind belonging to a State.

5(2)  
In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.




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