Commonwealth Consolidated Acts

AUSTRALIAN AIRLINES (CONVERSION TO PUBLIC COMPANY) ACT 1988 - SECT 35

                   Tax under a law of the Commonwealth or of a State or Territory is not payable in respect of:

                     (a)  an exempt matter; or

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