Document ID: chunk:federal_register_of_legislation:C2012A00170:clause:2_28
Version: federal_register_of_legislation:C2012A00170
Segment Type: clause
Provision Reference: sch 2 cl 28
Character Range: 31460–32070

28  Exemption from stamp duty and other State or 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) An exempt matter is:
 (a) the vesting of an asset or liability under this Division; or
 (b) the operation of this Part in any other respect.
(3) The Minister may certify in writing:
 (a) that a specified matter is an exempt matter; or
 (b) that a specified thing was connected with a specified exempt matter.
(4) A certificate made under subitem (3) is not a legislative instrument.