Document ID: chunk:federal_register_of_legislation:C2014A00077:clause:2_15
Version: federal_register_of_legislation:C2014A00077
Segment Type: clause
Provision Reference: sch 2 cl 15
Character Range: 47329–48125

15  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) For the purposes of this item, an exempt matter is:
 (a) the vesting of an asset or liability as a result of a declaration made under item 2 or 3; or
 (b) the operation of this Schedule 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) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subitem (3) is prima facie evidence of the matters stated in the certificate.