Commonwealth Numbered Regulations

HORTICULTURE MARKETING AND RESEARCH AND DEVELOPMENT SERVICES (TRANSFER OF INDUSTRY ASSETS AND LIABILITIES) REGULATION 2014 (SLI NO 140 OF 2014) - REG 8

             (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 is connected with a specified exempt matter.

             (3)  In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection (2) is prima facie evidence of the matters stated in the certificate.

             (4)  Unless the contrary is established, a document that appears to be a certificate made under subsection (2):

                     (a)  is taken to be such a certificate; and

                     (b)  is taken to have been properly given.