Infrastructure Australia Amendment Act 2014 (77 of 2014)

Schedule 2   Transitional and savings provisions

Part 8   Miscellaneous

15   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) For the purposes of this item, an exempt matter is:

(a) the vesting of an asset or liability as a result of a declaration made under item 2 or 3; or

(b) the operation of this Schedule 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) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subitem (3) is prima facie evidence of the matters stated in the certificate.