Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 107, or anything connected with the vesting of the interest, if the Treasurer, in writing:
(a) declares that the interest in the land has vested under that section; and
(b) specifies the interest in the land.
(2) An instrument made under subsection (1) is not a legislative instrument.