Document ID: chunk:federal_register_of_legislation:C2012C00787:section:74
Version: federal_register_of_legislation:C2012C00787
Segment Type: section
Provision Reference: s 74
Character Range: 49889–50491

74  Exemption from stamp duty and other taxes

 (1) Stamp duty or other tax is not payable under a law of the Commonwealth, a State or a Territory in respect of:
 (a) an exempt 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, an exempt matter.

 (2) In this section:

exempt matter means:
 (a) the transfer of an asset under section 65; or
 (b) the transfer of rights and obligations under section 68; or
 (c) the transfer of a liability under section 71.