Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) No tax is payable under a law of a State or a Territory in respect of:
(a) an exempt matter; or
(b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.
(2) An authorised person may in writing certify that:
(a) a specified matter or thing is an exempt matter; or
(b) a specified thing was done (including a transaction entered into, or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a specified exempt matter.
(3) A certificate under subsection ( 2) is, in all courts and for all purposes, evidence of the matter stated in the certificate.
(4) In this section:
"authorised person" means:
(a) the Minister; or
(b) the Secretary of the Department; or
(c) an SES employee, or acting SES employee, in the Department, authorised by the Secretary, in writing, for the purposes of this section.
"exempt matter" means:
(a) the transfer of property (whether real or personal) by the Commonwealth to a CSL body on or before the sale day; or
(b) the issue or allotment of shares by a CSL body to the Commonwealth or another person on or before the sale day; or
(c) an agreement between the Commonwealth and another person relating to the sale, issue or allotment of shares in a CSL body; or
(d) the transfer of shares in a CSL body by the Commonwealth or a nominee of the Commonwealth to another person; or
(e) the receipt of money (whether before, on or after the sale day) by the Commonwealth, a CSL body or another person acting on behalf of the Commonwealth or a CSL body from persons who are, on or before the sale day, buying or subscribing for shares in CSL; or
(f) the operation of this Act.
"tax" means:
(a) stamp duty or any other tax; and
(b) a fee (other than a fee payable under the Corporations Law of a State or a Territory);
but does not include a tax or a fee (other than a fee payable under the Corporations Law) specified in a notice signed by the Minister and published in the Gazette .