Exemption from stamp duty and other State or Territory taxes
24 Exemption from stamp duty and other State or Territory taxes
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.
For the purposes of this item, an exempt matter is:
the vesting of an asset or liability under this Schedule; or
the operation of this Schedule in any other respect.
The Minister may certify in writing:
that a specified matter is an exempt matter; or
that a specified thing was connected with a specified exempt matter.
In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subitem (3) is prima facie evidence of the matters stated in the certificate.
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