Document ID: chunk:federal_register_of_legislation:C2008A00139:clause:1_239u
Version: federal_register_of_legislation:C2008A00139
Segment Type: clause
Provision Reference: sch 1 cl 239U
Character Range: 72653–73758

239U  Exemption from stamp duty and other State or Territory taxes

 (1) No stamp duty or other tax is payable under a law of a State or a Territory in respect of either of the following matters (exempt matters):
 (a) the vesting of a transitional asset or transitional liability under this Part;
 (b) the operation of this Part in any other respect;
or anything connected with an exempt matter.

 (2) The Minister may certify in writing:
 (a) that a specified matter is an exempt matter; or
 (b) that a specified thing is connected with a specified exempt matter.

 (3) A certificate made under subsection (2) is not a legislative instrument.

 (4) The Minister may, by legislative instrument, certify in writing:
 (a) that matters included in a specified class are exempt matters; or
 (b) that things included in a specified class are connected with exempt matters included in a specified class.

 (5) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection (2) or (4) is prima facie evidence of the matters stated in the certificate.