Document ID: chunk:federal_register_of_legislation:C2005C00494:clause:1_31
Version: federal_register_of_legislation:C2005C00494
Segment Type: clause
Provision Reference: sch 1 cl 31
Character Range: 18879–19469

31  Exemption from stamp duty etc.

(1) No stamp duty or other 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) The 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 matter stated in the certificate.

(4) In this item:
exempt matter means a transfer or an arrangement under item 27, 28 or 29.