Commonwealth Consolidated Acts

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MOOMBA-SYDNEY PIPELINE SYSTEM SALE ACT 1994 - SECT 169

Exemption from certain State and Territory stamp duties

             (1)  No stamp duty is payable under a law of a State or Territory in respect of an exempt matter or anything connected with an exempt matter.

             (2)  An authorised person may, by signed writing, certify that:

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

                     (b)  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)  A document that appears to be a certificate under subsection (2) is taken to be such a certificate and to have been properly given unless the contrary is established.

             (5)  In this section:

"exempt matter" means:

                     (a)  residual assets and residual liabilities ceasing to be assets and liabilities of the Authority under section 166 and becoming assets and liabilities of the Commonwealth under that section; or

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



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