Document ID: chunk:federal_register_of_legislation:C2024C00549:section:8ak:p2
Version: federal_register_of_legislation:C2024C00549
Segment Type: section
Provision Reference: s 8AK (pt 2/2)
Character Range: 32385–33322

has the same meaning as it has for the purposes of Part 2A.
securities includes:
 (a) shares; and
 (b) debentures (within the meaning of the Corporations Act 2001).
transfer, in relation to an interest in a share, includes the creation of the interest.
 (2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of:
 (a) a designated 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, a designated matter.
 (3) However, the rule in subsection (2) does not apply:
 (a) in such circumstances as are specified in the regulations; or
 (b) in relation to stamp duty, or other tax, of a kind specified in the regulations; or
 (c) in relation to stamp duty, or other tax, of a kind specified in the regulations, in such circumstances as are specified in the regulations.