Document ID: chunk:federal_register_of_legislation:C2013A00072:clause:2_17
Version: federal_register_of_legislation:C2013A00072
Segment Type: clause
Provision Reference: sch 2 cl 17
Character Range: 13942–14701

17  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) For the purpose of this item, an exempt matter is the operation of this Schedule in any respect.
(3) The Minister may certify in writing:
 (a) that a specified matter is an exempt matter; or
 (b) that 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 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.