17Exemption from stamp duty etc.

17 Exemption from stamp duty etc.

(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 was done in connection with a specified exempt matter. (3) In all courts, and for all purposes, a certificate under subsection (2) is evidence of the matter stated in the certificate. (4) In this section:

exempt matter means:

(a) the transfer of an asset or a liability under section 15; or
(b) the operation of this Division in any other respect.