67ASExemption from stamp duty and other taxes

##### 67AS Exemption from stamp duty and other taxes (1) Subject to subsection (2), stamp duty or other tax is not payable under a law of the Commonwealth, a State or a Territory in respect of: (a) an exempt matter; or (b) anything done (including a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter. (2) The Minister for Finance may, by written notice, declare that subsection (1) does not apply in respect of a specified exempt matter. (3) A declaration under subsection (2) has effect accordingly. (4) In this section: > exempt matter means: (a) the sale or transfer by the Commission of an asset in accordance with a direction under section 67AD; or (b) an agreement relating to a sale or transfer covered by paragraph (a); or (c) the receipt of money by the Commission, or by a person acting on behalf of the Commission, in respect of a sale or transfer covered by paragraph (a); or (d) a transfer under section 67AE, 67AF or 67AG; or (e) an agreement relating to a transfer covered by paragraph (d); or (f) the receipt of money by the Commission, or by a person acting on behalf of the Commission, in respect of a transfer covered by paragraph (d); or (g) the entering into of a contract by the Commission under section 67AK or in accordance with a direction under section 67AL; or (h) the receipt of money by the Commission, or by a person acting on behalf of the Commission, in respect of a contract covered by paragraph (g); or (i) a transfer under section 67AM, 67AN or 67AP; or (j) an agreement relating to a transfer covered by paragraph (i); or (k) the receipt of money by the Commonwealth, or by a person acting on behalf of the Commonwealth, in respect of a transfer covered by paragraph (i); or (l) the sale or transfer by the Commonwealth of an asset that has vested in the Commonwealth under section 67AE; or (m) an agreement relating to a sale or transfer covered by paragraph (l); or (n) the receipt of money by the Commonwealth, or by a person acting on behalf of the Commonwealth, in respect of a sale or transfer covered by paragraph (l); or (o) the entering into of a contract by the Minister for Finance for the sale of shares referred to in section 67AZN; or (p) the receipt of money by the Minister for Finance, or by a person acting on behalf of the Minister for Finance, in respect of a contract covered by paragraph (o).