39MInterpretation

#### 39M Interpretation In this Part: > exempt matter means: (a) the issue of shares under subsection 18B(2); (b) the reservation of name made by paragraph 18C(5)(b); (c) the change of name made by subsection 18D(1); (d) SMEC’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.