Queensland Consolidated Acts Queensland Consolidated Acts(1) State taxes are not payable for anything done to corporatise a significant business activity of a local government (including in relation to a legal instrument made, executed, lodged or given, for example).
(2) A corporate entity is not liable to pay an amount of State taxes for a thing that is more than the amount of State taxes for the thing that a local government would have been liable to pay.
(3) State taxes includes taxes imposed under an Act of another State, so far as the legislative power of Parliament permits.