24Exemption from stamp duty etc.

#### 24 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 registration of HoldCo as a Corporations Law company; (b) the issue of shares to a person under section 21; (c) the issue of shares to a person in accordance with HoldCo’s constitution, where the issue is certified under section 36; (d) any of the following things that happens during the restructuring period and is certified by the Minister under section 36: (i) the transfer of an asset or liability between 2 restructuring bodies; (ii) the operation of Division 3 in relation to particular assets, liabilities or contracts; (iii) the transfer by HoldCo, to a shareholder in HoldCo, of any of HoldCo’s shares in a subsidiary; (iv) the issue of shares by a subsidiary of HoldCo to a shareholder in HoldCo; (v) the cancellation of shares in HoldCo (whether by buy‑back, capital reduction or any other means).