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 either of the following matters ( exempt matters ):
(a) the vesting of a transitional asset or transitional liability under this Part;
(b) the operation of this Part in any other respect;
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 is connected with a specified exempt matter.
(3) A certificate made under subsection (2) is not a legislative instrument.
(4) The Minister may, by legislative instrument, certify in writing:
(a) that matters included in a specified class are exempt matters; or
(b) that things included in a specified class are connected with exempt matters included in a specified class.
(5) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection (2) or (4) is prima facie evidence of the matters stated in the certificate.