Document ID: chunk:federal_register_of_legislation:C2004A01262:clause:1_82
Version: federal_register_of_legislation:C2004A01262
Segment Type: clause
Provision Reference: sch 1 cl 82
Character Range: 39535–40315

82  Exemption from stamp duty and other State/Territory taxes

(1) No stamp duty or other tax is payable under a law of a State or a Territory in respect of an exempt matter, or anything connected with an exempt matter.

(2) The Industry Minister or the Science 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 subitem (2) is evidence of the matters stated in the certificate.

(4) In this item:
exempt matter means any of the following:
 (a) the transfer of an asset under item 76 or 77;
 (b) the transfer of a liability under item 78 or 79;
 (c) the operation of this Part in any other respect.