Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) No tax 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) For all purposes and in all proceedings, 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:
(a) the Minister; or
(b) the Secretary of the Department; or
(c) a person who:
(i) is an SES employee, or acting SES employee, in the Department; and
(ii) is authorised in writing by the Secretary of the Department for the purposes of this section.
"exempt matter " means any of the following:
(a) the sale by the Commonwealth of any of its shares in the Commonwealth Bank (other than a sale of those shares to the Commonwealth Bank);
(b) an agreement relating to a sale that is covered by paragraph (a);
(c) the transfer of any of the Commonwealth's shares in the Commonwealth Bank to a person other than the Commonwealth Bank;
(d) the receipt of money by the Commonwealth in respect of a sale that is covered by paragraph (a).
"tax " means stamp duty, or any other tax, fee, duty, levy or charge, but does not include:
(a) a fee payable under the Corporations Law of a State or Territory; or
(b) a tax, fee, duty, levy or charge specified in a notice signed by the Minister and published in the Gazette .