Document ID: chunk:federal_register_of_legislation:C2016C00325:section:20:p1
Version: federal_register_of_legislation:C2016C00325
Segment Type: section
Provision Reference: s 20 (pt 1/3)
Character Range: 11629–14384

20  Exemption from certain State and Territory taxes
 (1) No 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) An authorised person may, by signed writing, certify that:
 (a) a specified matter or thing is an exempt matter; or
 (b) a specified thing was done in connection with a specified exempt matter.
 (3) For all purposes and in all proceedings, a certificate under subsection (2) is evidence of the matter stated in the certificate.
 (4) A document that appears to be a certificate under subsection (2) is taken to be such a certificate and to have been properly given unless the contrary is established.
 (5) In this section:
authorised person means:
 (a) the Minister; or
 (b) the Secretary of the Department; or
 (c) a person who:
 (i) is an SES employee, or acting SES employee, in the Department; and
 (ii) is authorised in writing by the Secretary of the Department for the purposes of this section.
exempt matter means any of the following:
 (a) the sale by the Commonwealth of any of its shares in the Commonwealth Bank (other than a sale of those shares to the Commonwealth Bank);
 (b) an agreement relating to a sale that is covered by paragraph (a);
 (c) the transfer of any of the Commonwealth's shares in the Commonwealth Bank to a person other than the Commonwealth Bank;
 (d) the receipt of money by the Commonwealth in respect of a sale that is covered by paragraph (a).
tax means stamp duty, or any other tax, fee, duty, levy or charge, but does not include:
 (a) a fee payable under the Corporations Law of a State or Territory; or
 (b) a tax, fee, duty, levy or charge specified in a notice signed by the Minister and published in the Gazette.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any