41Exemption from stamp duty and other State or Territory taxes

41 Exemption from stamp duty and other State or Territory taxes

(1) No stamp duty or other tax is payable under a law of a State or a 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 (other than for the purposes of criminal proceedings), a certificate under subsection (2) is prima facie evidence of the matters stated in the certificate. (4) In this section:

exempt matter means any of the following:

(a) the transfer of an asset under section 37;
(b) the transfer of a liability under section 38;
(c) the transfer of a right or liability under section 39;
(d) the operation of this Part in any other respect.