Commonwealth Numbered Acts

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PIG INDUSTRY ACT 2001 No. 30, 2001 - SECT 20

Exemption from stamp duty etc.
(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 any of the following:

(a)
the transfer or sale of an asset under section 15;

(b)
the transfer of a liability under section 16;

(c)
the discharge of a liability referred to in subsection 16(4);

(d)
the operation of this Division in any other respect.



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