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Commonwealth Serum Laboratories Act 1961
32Exemptions relating to exempt matters
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32 Exemptions relating to exempt matters
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.