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PRIMARY INDUSTRIES AND ENERGY LEGISLATION AMENDMENT ACT 1986 No. 111, 1988 - SECT 15
Exemption of certain instruments from taxation
15. (1) Where the Secretary to the Department, or an officer of the Department
authorised in writing by the Secretary for the purpose, certifies, in writing,
that an instrument specified or described in the certificate is made or given
because of, or for a purpose connected with or arising out of, the operation
of this Part, the instrument is not subject to stamp duty or any other tax
under a law of the Commonwealth or of a State or Territory.
(2) A document purporting to be a certificate under subsection (1) shall,
unless the contrary is established, be taken to be such a certificate and to
have been duly given.
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