311Stamp duty not payable on trustee’s cheques or receipts

311  Stamp duty not payable on trustee’s cheques or receipts  (1) In this section, trustee means:  (a) a trustee of the estate of a bankrupt; or  (b) a trustee of a personal insolvency agreement; or  (c) a trustee of a composition or a scheme of arrangement; or  (d) a trustee of the estate of a deceased person in respect of which an order has been made under Part XI of this Act.  (2) Notwithstanding anything contained in a law of a State or Territory, stamp duty is not payable under such a law:  (a) on a cheque drawn by a trustee on an account kept under this Act;  (b) on a cheque received by a trustee in his or her capacity as trustee, being a cheque drawn in a State or Territory other than that in which it is received by the trustee; or  (c) on a receipt given by a trustee in his or her capacity as trustee.