Exemption from stamp duty and other State or Territory taxes
41 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.
The Minister may certify in writing:
that a specified matter is an exempt matter; or
that a specified thing was done in connection with a specified exempt matter.
In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection (2) is prima facie evidence of the matters stated in the certificate.
In this section:
exempt matter means any of the following:
the transfer of an asset under section 37;
the transfer of a liability under section 38;
the transfer of a right or liability under section 39;
the operation of this Part in any other respect.
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