Document ID: chunk:federal_register_of_legislation:C2006C00085:section:11
Version: federal_register_of_legislation:C2006C00085
Segment Type: section
Provision Reference: s 11
Character Range: 11336–12156

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 a 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 (other than for the purposes of criminal proceedings), a certificate under subsection (2) is prima facie evidence of the matters stated in the certificate.

 (4) In this section:

exempt matter means any of the following:
 (a) the transfer of an asset under section 6;
 (b) the transfer of a liability under section 6;
 (c) the operation of this Part in any other respect.