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.