110Exemption from stamp duty and other State or Territory taxes and fees

#### 110 Exemption from stamp duty and other State or Territory taxes and fees (1) No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 107, or anything connected with the vesting of the interest, if the Treasurer, in writing: (a) declares that the interest in the land has vested under that section; and (b) specifies the interest in the land. (2) An instrument made under subsection (1) is not a legislative instrument.