Wheat Export Marketing Amendment Act 2012 (170 of 2012)

Schedule 2   Amendments relating to Wheat Exports Australia

Part 2   Transitional provisions

Division 2   Transfer of assets and liabilities

28   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) An exempt matter is:

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

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

(3) The Minister 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) A certificate made under subitem (3) is not a legislative instrument.