Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) No stamp duty or other tax is payable under a law of a State or a Territory in respect of an exempt matter, or anything connected with an exempt matter.
(2) The Minister may certify in writing:
(a) that a specified matter is an exempt matter; or
(b) that a specified thing was done in connection with a specified exempt matter.
(3) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection ( 2) is prima facie evidence of the matters stated in the certificate.
(4) In this section:
"exempt matter" means any of the following:
(a) the transfer of an asset under section 28;
(b) the transfer of a liability under section 29;
(c) the transfer of a right or liability under section 30;
(d) the operation of this Part in any other respect.