Document ID: chunk:federal_register_of_legislation:C2024C00549:section:27
Version: federal_register_of_legislation:C2024C00549
Segment Type: section
Provision Reference: s 27
Character Range: 101420–102291

27  Exemption from taxes and charges
 (1) No tax is payable under a law of the Commonwealth, of a State or of a Territory in respect of:
 (a) an exempt matter; or
 (b) anything done (including a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.
 (2) An authorised person may, by signed writing, certify that:
 (a) a specified matter or thing is an exempt matter; or
 (b) a specified thing was done (including a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a specified exempt matter.
 (3) For all purposes and in all proceedings, a certificate under subsection (2) is conclusive evidence of the matter certified, except to the extent to which the contrary is established.