Norfolk Island Legislation Amendment Act 2015 (59 of 2015)

Schedule 1   Interim arrangements etc.

Part 2   Transitional provisions

Division 10   Other matters

199   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) For the purposes of this item, an exempt matter is:

(a) the vesting of an asset or liability under this Part; or

(b) the operation of this Part in any other respect; or

(c) the operation of the transitional rules.

(3) The responsible CommonwealthMinister may certify in writing:

(a) that a specified matter is an exempt matter; or

(b) that a specified thing was connected with a specified exempt matter.

(4) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subitem (3) is prima facie evidence of the matters stated in the certificate.