61Interpretation

#### 61 Interpretation In this Division: > exempt matter means: (a) an issue of shares under subsection 39(3); (b) the change of name made by subsection 40(1); (c) the reservation of name made by paragraph 41(5)(b); (d) ANL’s registration as a company by force of this Act; (e) the operation of this Act; or (f) giving effect to a matter referred to in another paragraph of this definition or otherwise giving effect to this Act. > 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.