Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) No stamp duty is payable under a law of a State or Territory in respect of an exempt matter or anything connected with an exempt matter.
(2) An authorised person may, by signed writing, certify that:
(a) a specified matter or thing is an exempt matter; or
(b) 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) A document that appears to be a certificate under subsection (2) is taken to be such a certificate and to have been properly given unless the contrary is established.
(5) In this section:
"exempt matter" means:
(a) assets and liabilities ceasing to be assets and liabilities of the Authority and Pacenco under section 12 and becoming assets and liabilities of Newco under that section; or
(b) dual destination interests ceasing to be assets of the Authority and Pacenco under section 14 and becoming assets of the Commonwealth and Newco under that section; or
(c) Commonwealth - guaranteed debts ceasing to be obligations of the Authority under section 19 and becoming obligations of the Commonwealth under that section; or
(d) the operation of this Part in any other respect.