Commonwealth Consolidated Acts

COMMONWEALTH SERUM LABORATORIES ACT 1961 - SECT 31

                   In this Part:

"exempt matter" means:

                     (a)  a transfer of assets or liabilities under section 31A; or

                     (b)  an issue of shares under subsection 9(3); or

                     (c)  the reservation of name made by subsection 10(5); or

                     (d)  the change of name made by subsection 11(1); or

                     (e)  CSL's registration as a company by force of this Act; or

                      (f)  the operation of the Commonwealth Serum Laboratories (Conversion into Public Company) Act 1990 ; or

                     (g)  giving effect to a matter referred to in another paragraph of this definition or giving effect to the Commonwealth Serum Laboratories (Conversion into Public Company) Act 1990 .

"tax" includes:

                     (d)  stamp duty; and

                     (e)  any other tax, fee, duty, levy or charge;

but does not include income tax imposed as such by a law of the Commonwealth.