Document ID: chunk:federal_register_of_legislation:C2015A00150:clause:1_110
Version: federal_register_of_legislation:C2015A00150
Segment Type: clause
Provision Reference: sch 1 cl 110
Character Range: 152788–153315

110  Exemption from stamp duty and other State or Territory taxes and fees
 (1) No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 107, or anything connected with the vesting of the interest, if the Treasurer, in writing:
 (a) declares that the interest in the land has vested under that section; and
 (b) specifies the interest in the land.
 (2) An instrument made under subsection (1) is not a legislative instrument.