Document ID: chunk:federal_register_of_legislation:C2025C00167:section:311
Version: federal_register_of_legislation:C2025C00167
Segment Type: section
Provision Reference: s 311
Character Range: 857651–858473

311  Stamp duty not payable on trustee's cheques or receipts
 (1) In this section, trustee means:
 (a) a trustee of the estate of a bankrupt; or
 (b) a trustee of a personal insolvency agreement; or
 (c) a trustee of a composition or a scheme of arrangement; or
 (d) a trustee of the estate of a deceased person in respect of which an order has been made under Part XI of this Act.
 (2) Notwithstanding anything contained in a law of a State or Territory, stamp duty is not payable under such a law:
 (a) on a cheque drawn by a trustee on an account kept under this Act;
 (b) on a cheque received by a trustee in his or her capacity as trustee, being a cheque drawn in a State or Territory other than that in which it is received by the trustee; or
 (c) on a receipt given by a trustee in his or her capacity as trustee.