34Interpretation

#### 34 Interpretation In this Division: > exempt matter means: (a) an issue of shares under subsection 11(3) or 12(1), other than an issue to the holding company made after the transition; (b) a transfer of property, during the reorganisation, by the transferring body to a group company; (c) an issue of shares, during the reorganisation, by a group company to the transferring body; (d) the assumption by a group company, during the reorganisation, of a liability of the transferring body; (e) the transferring body’s deemed registration as a company under subsection 86(2) of the Companies Act 1981; (f) the change of name made by subsection 16(1) of this Act; (g) the operation of this Act; or (h) giving effect to a matter referred to in another paragraph of this definition. > tax includes: (a) sales tax; (b) tax imposed by the Debits Tax Act 1982; (c) stamp duty; and (d) any other tax, duty, levy or charge; but does not include income tax imposed as such by a law of the Commonwealth.