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.