Document ID: chunk:federal_register_of_legislation:C2023C00417:section:36
Version: federal_register_of_legislation:C2023C00417
Segment Type: section
Provision Reference: s 36
Character Range: 73244–74356

36  Exemption from stamp duty—transfer in compliance with transfer direction
 (1) Stamp duty or other tax is not payable under a law of a State or Territory in respect of:
 (a) a transfer of an asset in compliance with a direction under subsection 34(1); or
 (b) an agreement relating to a transfer covered by paragraph (a);
 (c) the receipt of money by an NBN corporation, or by a person acting on behalf of an NBN corporation, in respect of a transfer covered by paragraph (a);
 (d) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a matter covered by paragraph (a), (b) or (c).
 (2) However, the rule in subsection (1) does not apply:
 (a) in such circumstances as are specified in the regulations; or
 (b) in relation to stamp duty, or other tax, of a kind specified in the regulations; or
 (c) in relation to stamp duty, or other tax, of a kind specified in the regulations, in such circumstances as are specified in the regulations.

Division 5—Carrier licence conditions etc.