32Exemption from taxes

32 Exemption from taxes

(1) No tax is payable under a law of the Commonwealth, of a State or of a Territory in respect of: (a) an exempt matter; or (b) anything done (including a transaction entered into or an instrument 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, in writing, certify that: (a) a particular matter or thing is an exempt matter; or (b) a particular thing was done (including a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a particular 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 (if any) to which the contrary is proved. (4) Unless the contrary is proved, a document purporting to be a certificate under subsection (2) is to be taken to be such a certificate and to have been duly given.