Document ID: chunk:federal_register_of_legislation:C2012C00793:section:34
Version: federal_register_of_legislation:C2012C00793
Segment Type: section
Provision Reference: s 34
Character Range: 19620–20627

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.