Stamp Duties Consolidation Act 1999 section 112

Section 112 exempts certificates of indebtedness, and any related instruments contained within them, from stamp duty.

• A certificate of indebtedness is a document issued by the Minister (or an authorised officer) certifying the amount the State owes to a person who has lent money or securities to it.
• The document must either bear the official seal of the Minister or be signed by the Minister or by an officer authorised by the Minister for that purpose.
• The borrowing concerned must have been undertaken by the Minister in the exercise of a statutory borrowing power.
• Neither the certificate itself nor any agreement, receipt, bill of exchange or other instrument embodied or contained in the certificate (and relating to the same transaction) is liable to stamp duty.