Commonwealth Consolidated Acts

BANKRUPTCY ACT 1966 - SECT 311

  (1)   In this section, trustee means:

  (a)   a trustee of the estate of a bankrupt; or

  (b)   a trustee of a personal insolvency agreement; or

  (c)   a trustee of a composition or a scheme of arrangement; or

  (d)   a trustee of the estate of a deceased person in respect of which an order has been made under Part   XI of this Act.

  (2)   Notwithstanding anything contained in a law of a State or Territory, stamp duty is not payable under such a law:

  (a)   on a cheque drawn by a trustee on an account kept under this Act;

  (b)   on a cheque received by a trustee in his or her capacity as trustee, being a cheque drawn in a State or Territory other than that in which it is received by the trustee; or

  (c)   on a receipt given by a trustee in his or her capacity as trustee.