Document ID: chunk:federal_register_of_legislation:C2018C00242:section:77
Version: federal_register_of_legislation:C2018C00242
Segment Type: section
Provision Reference: s 77
Character Range: 13052–14420

77  Exemption from taxes and charges
 (1) No tax is payable under a law of the Commonwealth or of a State or Territory in respect of:
 (a) an exempt matter; or
 (b) anything done (including a transaction entered into or an instrument or document 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 or document 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.
 (4) In this section:
authorised person means:
 (a) the Treasurer; or
 (b) a person authorised by the Treasurer, in writing, for the purposes of this section.
exempt matter means:
 (a) the operation of this Act; or
 (b) giving effect to this Act.
tax includes:
 (a) sales tax; and
 (b) tax imposed by the Debits Tax Act 1982; and
 (d) stamp duty; and
 (e) any other tax, fee, duty, levy or charge;
but does not include income tax imposed as such by a law of the Commonwealth.