Document ID: chunk:federal_register_of_legislation:C2025C00019:clause:2_6
Version: federal_register_of_legislation:C2025C00019
Segment Type: clause
Provision Reference: sch 2 cl 6
Character Range: 16034–16568

6  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 Territory in respect of:
 (a) an exempt matter; or
 (b) 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.