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 in 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) the transfer of shares in Newco by the Commonwealth to another person; or
(b) the receipt of money (whether on or after the sale day) by the Commonwealth from persons who are, on or after the sale day, buying shares in Newco.