Document ID: chunk:federal_register_of_legislation:C2024C00482:clause:1_198
Version: federal_register_of_legislation:C2024C00482
Segment Type: clause
Provision Reference: sch 1 cl 198
Character Range: 63440–64243

198  Exemption from taxation
(1) Any transfer or other dealing under this Part, and any instrument facilitating or evidencing such a transfer or other dealing, is not subject to stamp duty or other tax under a law of the Commonwealth or of a State or Territory if an authorised officer certifies, in writing:
 (a) that the transfer or dealing is a transfer or dealing for a purpose connected with, or arising out of, the operation of this Part; or
 (b) that the instrument facilitating or evidencing a transfer or dealing is an instrument made or given because of, or for a purpose connected with, or arising out of, the operation of this Part.
(2) A certificate given by an authorised officer under subitem (1) is not a legislative instrument for the purposes of the Legislative Instruments Act 2003.