77Exemption from taxes and charges

77 Exemption from taxes and charges

(1) No tax is payable under a law of the Commonwealth or of a State or Territory in respect of: (a) an exempt matter; or (b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter. (2) An authorised person may, by signed writing, certify that: (a) a specified matter or thing is an exempt matter; or (b) a specified thing was done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a specified exempt matter. (3) For all purposes and in all proceedings, a certificate under subsection (2) is conclusive evidence of the matter certified, except to the extent to which the contrary is established. (4) In this section:

authorised person means:

(a) the Treasurer; or
(b) a person authorised by the Treasurer, in writing, for the purposes of this section.

exempt matter means:

(a) the operation of this Act; or
(b) giving effect to this Act.

tax includes:

(a) sales tax; and
(b) tax imposed by the Debits Tax Act 1982; and
(d) stamp duty; and
(e) any other tax, fee, duty, levy or charge;

but does not include income tax imposed as such by a law of the Commonwealth.