Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Stamp duty or other tax is not payable under a law of the Commonwealth, 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) In this section:
"exempt matter" means:
(a) the transfer of an asset under section 65; or
(b) the transfer of rights and obligations under section 68; or
(c) the transfer of a liability under section 71.