Section 311 — Bankruptcy Act 1966: Stamp duty not payable on trustee’s cheques or receipts

(1) In this section, trustee means: (a) a trustee of the estate of a bankrupt; or (b) a trustee of a personal insolvency agreement; or (c) a trustee of a composition or a scheme of arrangement; or (d) a trustee of the estate of a deceased person in respect of which an order has been made under Part XI of this Act. (2) Notwithstanding anything contained in a law of a State or Territory, stamp duty is not payable under such a law: (a) on a cheque drawn by a trustee on an account kept under this Act; (b) on a cheque received by a trustee in his or her capacity as trustee, being a cheque drawn in a State or Territory other than that in which it is received by the trustee; or (c) on a receipt given by a trustee in his or her capacity as trustee.