#### 27 Exemption from taxes and charges (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, by signed writing, certify that: (a) a specified matter or thing is an exempt matter; or (b) a specified 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 specified 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 to which the contrary is established.

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