(1)  The Treasurer may determine that State tax is not payable in respect of any document prepared in relation to, or for the purposes of, any sale under this Act.

(2)  A determination is to be made by certificate provided to the person who would otherwise be required to pay the State tax.

(3)  State tax is not payable in respect of the transfer of any assets, rights or liability of any State-owned electricity entity to another State-owned electricity entity.