Document ID: chunk:federal_register_of_legislation:C2025C00038:section:20
Version: federal_register_of_legislation:C2025C00038
Segment Type: section
Provision Reference: s 20
Character Range: 13290–14086

20  Exemption from stamp duty etc.
 (1) No stamp duty or other tax is payable under a law of a State or Territory in respect of an exempt matter, 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 was done in connection with a specified exempt matter.
 (3) In all courts, and for all purposes, a certificate under subsection (2) is evidence of the matter stated in the certificate.
 (4) In this section:
exempt matter means any of the following:
 (a) the transfer or sale of an asset under section 15;
 (b) the transfer of a liability under section 16;
 (c) the discharge of a liability referred to in subsection 16(4);
 (d) the operation of this Division in any other respect.