Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) No stamp duty or other tax is payable under a law of a State or 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, a certificate under subsection ( 2) is evidence of the matter stated in the certificate.
(4) In this section:
"exempt matter" means:
(a) the transfer of an asset or a liability under section 15; or
(b) the operation of this Division in any other respect.