Document ID: chunk:federal_register_of_legislation:F2019C00925:reg:62
Version: federal_register_of_legislation:F2019C00925
Segment Type: reg
Provision Reference: reg 62
Character Range: 36186–36727

62  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) An exempt matter is:
 (a) the vesting of an asset or liability under this Part; or
 (b) the operation of this instrument in any other 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.