Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this section:
"exempt matter" means the transfer of an asset or a liability under section 9 to a company at a time when all the shares in the company are owned by the Commonwealth.
(2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of:
(a) an exempt matter; or
(b) anything done (including a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.