Document ID: chunk:federal_register_of_legislation:C2004A04008:body:0:p12
Version: federal_register_of_legislation:C2004A04008
Segment Type: other
Provision Reference: 
Character Range: 32625–35411

Act.

"(2) Nothing in this Part prevents the terms and conditions of a staff member's employment after the transition from being varied:

  (a) in accordance with those terms and conditions; or

  (b) by or under a law, award, determination or agreement.

"(3) In this section:

'terms and conditions' includes a term or condition existing because of subsection (1);

'vary', in relation to terms and conditions, includes vary by way of:

      (a) omitting any of those terms and conditions; or

      (b) adding to those terms and conditions; or

      (c) substituting new terms or conditions for any of those terms and conditions.

Application of Part IV of Public Service Act

"55. For the purposes of the application of Part IV of the Public Service Act 1922 in relation to a staff member, CSL shall be taken to be, at and after the transition, a Commonwealth authority for the purposes of that Part.

"PART V—TAXATION MATTERS

Interpretation

"56. In this Part:

'exempt matter' means:

        (a) a transfer of assets or liabilities under section 31a; or

        (b) an issue of shares under subsection 44b (3); or

        (c) the reservation of name made by subsection 44c (5); or

        (d) the change of name made by subsection 44d (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:

      (a) sales tax; and

      (b) tax imposed by the Debits Tax Act 1982; and

      (c) fees payable under the Companies (Fees) Act 1981; and

      (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.

Exemptions relating to exempt matters

"57. 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.

Minister may certify in relation to exemptions

    "58. (1) The Minister may. by signed writing, certify that:

    (a) a specified matter or thing is an exempt matter; or

    (b) a specified thing was 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, a specified exempt matter.

"(2) For all purposes and in all proceedings, a certificate