239UExemption from stamp duty and other State or Territory taxes

239U  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 either of the following matters (exempt matters):  (a) the vesting of a transitional asset or transitional liability under this Part;  (b) the operation of this Part in any other respect; 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 is connected with a specified exempt matter.  (3) A certificate made under subsection (2) is not a legislative instrument.  (4) The Minister may, by legislative instrument, certify in writing:  (a) that matters included in a specified class are exempt matters; or  (b) that things included in a specified class are connected with exempt matters included in a specified class.  (5) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subsection (2) or (4) is prima facie evidence of the matters stated in the certificate.