Document ID: chunk:federal_register_of_legislation:C2015A00064:clause:3_10
Version: federal_register_of_legislation:C2015A00064
Segment Type: clause
Provision Reference: sch 3 cl 10
Character Range: 14368–15000

10  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 Schedule (including the rules) 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.
(4) A certificate made under subitem (3) is not a legislative instrument.