Commonwealth Numbered Acts

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MOOMBA-SYDNEY PIPELINE SYSTEM SALE ACT 1994 No. 70, 1994 - SECT 24

Exemption from certain State and Territory stamp duties
24. (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)  assets and liabilities ceasing to be assets and liabilities of the
        Authority and Pacenco under section 12 and becoming assets and
        liabilities of Newco under that section; or

   (b)  dual destination interests ceasing to be assets of the Authority and
        Pacenco under section 14 and becoming assets of the Commonwealth and
        Newco under that section; or

   (c)  Commonwealth-guaranteed debts ceasing to be obligations of the
        Authority under section 19 and becoming obligations of the
        Commonwealth under that section; or

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


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