MINERALS RESOURCE RENT TAX (IMPOSITION - CUSTOMS) ACT 2012 (REPEALED)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.