Exemption from stamp duty and other State or Territory taxes
239U 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 either of the following matters (exempt matters):
the vesting of a transitional asset or transitional liability under this Part;
the operation of this Part in any other respect;
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 is connected with a specified exempt matter.
A certificate made under subsection (2) is not a legislative instrument.
The Minister may, by legislative instrument, certify in writing:
that matters included in a specified class are exempt matters; or
that things included in a specified class are connected with exempt matters included in a specified class.
In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection (2) or (4) is prima facie evidence of the matters stated in the certificate.
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