20Exemption from stamp duty etc.

20 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 any of the following:

(a) the transfer or sale of an asset under section 15;
(b) the transfer of a liability under section 16;
(c) the discharge of a liability referred to in subsection 16(4);
(d) the operation of this Division in any other respect.