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.