Document ID: chunk:federal_register_of_legislation:C2009C00317:section:17
Version: federal_register_of_legislation:C2009C00317
Segment Type: section
Provision Reference: s 17
Character Range: 14603–15276

17  Exemption from stamp duty etc.

 (1) No stamp duty or other tax is payable under a law of a State or Territory in respect of an exempt matter, or 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 subsection (2) is evidence of the matter stated in the certificate.

 (4) In this section:

exempt matter means:
 (a) the transfer of an asset or a liability under section 15; or
 (b) the operation of this Division in any other respect.