Document ID: chunk:federal_register_of_legislation:C2009C00387:clause:5_15
Version: federal_register_of_legislation:C2009C00387
Segment Type: clause
Provision Reference: sch 5 cl 15
Character Range: 21941–22901

15  Exemption from certain State and Territory stamp duties

(1) No stamp duty is payable under a law of a State or Territory in respect of an exempt matter, or anything connected with an exempt matter.

(2) An authorised person may certify in writing:
 (a) that a specified matter is an exempt matter; or
 (b) that a specified thing was done in connection with a specified exempt matter.

(3) In all counts, and for all purposes, a certificate under subitem (2) is evidence of the matter stated in the certificate.

(4) A document that appears to be a certificate under subitem (2) is taken to be such a certificate, and to have been properly given, unless the contrary is established.

(5) In this item:

exempt matter means:
 (a) an asset or liability ceasing to be an asset or liability of a statutory authority and becoming an asset or liability of a prescribed industry body or other person; or
 (b) the operation of this Schedule in any other respect.