s 17
In forceExemption from stamp duty etc.
Part 3Privatisation of dairy corporations
Division 3Transfer of assets and liabilities of the Dairy Research and Development Corporation
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.
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