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Commonwealth Serum Laboratories Act 1961
31Interpretation
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31 Interpretation
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.