Commonwealth Consolidated Acts

PIG INDUSTRY ACT 2001 - SECT 20

             (1)  No stamp duty or other 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)  The Minister may certify in writing:

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

                     (b)  that 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)  In this section:

"exempt matter" means any of the following:

                     (a)  the transfer or sale of an asset under section 15;

                     (b)  the transfer of a liability under section 16;

                     (c)  the discharge of a liability referred to in subsection 16(4);

                     (d)  the operation of this Division in any other respect.