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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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