Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997 (59 of 1997)

Part 3   Transitional

Division 2   Transitional provisions relating to the transfer of competition policy resources from AUSTEL to the ACCC

33   Exemption from stamp duty and other taxes

 

(1) In this section:

exempt matter means the transfer of an asset or liability under this Division.

      

(2) Stamp duty or other tax is not payable under a law of a State or Territory in respect of:

(a) an exempt matter; or

(b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with or arising out of, an exempt matter.