98AExemption from stamp duty—matters related to the creation, development or operation of the national broadband network

#### 98A Exemption from stamp duty—matters related to the creation, development or operation of the national broadband network (1) In this section: > category A designated matter means any of the following matters: (a) an action taken by Telstra to cease to supply fixed‑line carriage services to customers using a telecommunications network over which Telstra is in a position to exercise control, where: (i) under section 577BA of the Telecommunications Act 1997, the action is authorised for the purposes of subsection 51(1) of the Competition and Consumer Act 2010; and (ii) the cessation relates to the creation, development or operation of the national broadband network; (b) an action taken by Telstra to commence to supply fixed‑line carriage services to customers using the national broadband network, where, under section 577BA of the Telecommunications Act 1997, the action is authorised for the purposes of subsection 51(1) of the Competition and Consumer Act 2010; (c) the receipt of money by a person in respect of a matter covered by paragraph (a) or (b); (d) an agreement that: (i) is between Telstra and an NBN corporation; and (ii) relates to a matter covered by paragraph (a) or (b); where, at the time when the agreement is entered into, an undertaking is in force under section 577A of the Telecommunications Act 1997; (e) an agreement that: (i) is between Telstra and an NBN corporation; and (ii) relates to a matter covered by paragraph (a) or (b); where the operative provisions of the agreement are subject to a condition precedent, namely, the coming into force of an undertaking under section 577A of the Telecommunications Act 1997. > category B designated matter means any of the following matters: (a) the transfer, from Telstra to an NBN corporation, of: (i) a conduit, wire or cable; or (ii) any equipment, apparatus or other thing used, or for use, in or in connection with a conduit, wire or cable; where: (iii) under section 577BA of the Telecommunications Act 1997, the transfer is authorised for the purposes of subsection 51(1) of the Competition and Consumer Act 2010; and (iv) the transfer relates to the creation, development or operation of the national broadband network; (b) the giving to an NBN corporation, by Telstra, of access to a facility owned or operated by Telstra, where: (i) under section 577BA of the Telecommunications Act 1997, the giving of the access is authorised for the purposes of subsection 51(1) of the Competition and Consumer Act 2010; and (ii) the access relates to the creation, development or operation of the national broadband network; (c) the giving to an NBN corporation, by Telstra, of access to a site: (i) owned, occupied or controlled by Telstra; and (ii) on which there is, or is proposed to be, situated a facility; where: (iii) under section 577BA of the Telecommunications Act 1997, the giving of the access is authorised for the purposes of subsection 51(1) of the Competition and Consumer Act 2010; and (iv) the access relates to the creation, development or operation of the national broadband network; (d) the supply to an NBN corporation, by Telstra, of an eligible service, where: (i) under section 577BA of the Telecommunications Act 1997, the supply of the service is authorised for the purposes of subsection 51(1) of the Competition and Consumer Act 2010; and (ii) the supply of the service relates to the creation, development or operation of the national broadband network; (e) the receipt of money by a person in respect of a matter covered by paragraph (a), (b), (c) or (d); (f) an agreement that: (i) is between Telstra and an NBN corporation; and (ii) relates to a matter covered by paragraph (a), (b), (c) or (d); where, at the time when the agreement is entered into, an undertaking is in force under section 577A of the Telecommunications Act 1997; (g) an agreement that: (i) is between Telstra and an NBN corporation; and (ii) relates to a matter covered by paragraph (a), (b), (c) or (d); where the operative provisions of the agreement are subject to a condition precedent, namely, the coming into force of an undertaking under section 577A of the Telecommunications Act 1997. > facility has the same meaning as in the Telecommunications Act 1997. > fixed‑line carriage service has the same meaning as in section 577BC of the Telecommunications Act 1997. > Telstra has the same meaning as in the Telstra Corporation Act 1991. Category A designated matters (2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of: (a) a category A designated 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, a category A designated matter. (3) Subsection (2) ceases to have effect 24 months after the day on which the Communications Minister made a declaration under repealed section 48 that, in the Communications Minister’s opinion, the national broadband network should be treated as built and fully operational. > Note: The declaration under repealed section 48 was made on 11 December 2020. Category B designated matters (4) Stamp duty or other tax is not payable under a law of a State or Territory in respect of: (a) a category B designated 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, a category B designated matter. (5) Subsection (4) ceases to have effect when the Communications Minister made a declaration under repealed section 48 that, in the Communications Minister’s opinion, the national broadband network should be treated as built and fully operational. > Note: The declaration under repealed section 48 was made on 11 December 2020. Position to exercise control of a telecommunications network (6) For the purposes of this section, the question of whether Telstra is in a position to exercise control of a telecommunications network is to be determined under Division 7 of Part 33 of the Telecommunications Act 1997. Transitional—definitions etc. (7) For the purposes of this section, assume that: (a) sections 5 to 7; and (b) section 93; and (c) Schedule 1; had been in force throughout the period: (d) beginning at the commencement of this section; and (e) ending at the commencement of section 5.