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Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997
12Exemption from stamp duty and other taxes
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#### 12 Exemption from stamp duty and other taxes
(1) In this section:
> exempt matter means the transfer of an asset or liability under this Division.
(2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of:
(a) an exempt 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, an exempt matter.