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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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