Document ID: chunk:federal_register_of_legislation:C2017C00320:clause:1_11
Version: federal_register_of_legislation:C2017C00320
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 12272–13158

11  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 Territory in relation to 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 under item 2; or
 (b) the operation of this Schedule (including rules made for the purpose of this Schedule) in any other respect.
(3) The Minister may certify in writing that:
 (a) a specified matter is an exempt matter; or
 (b) 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 made under subitem (3) is prima facie evidence of the matters stated in the certificate.
(5) A certificate made under subitem (3) is not a legislative instrument.