Foreign Acquisitions and Takeovers Act 1975

PART 5 - OFFENCES AND CIVIL PENALTIES  

Division 4 - Miscellaneous  

Subdivision C - Recovering unpaid penalties  

SECTION 110   EXEMPTION FROM STAMP DUTY AND OTHER STATE OR TERRITORY TAXES AND FEES  

110(1)    
No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 107 , or anything connected with the vesting of the interest, if the Treasurer, in writing:

(a) declares that the interest in the land has vested under that section; and

(b) specifies the interest in the land.

110(2)    
An instrument made under subsection (1) is not a legislative instrument.