Commonwealth Consolidated Acts

COMMONWEALTH SERUM LABORATORIES ACT 1961 - SECT 32

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

                     (a)  an exempt matter; or

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