Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 8   AMENDMENT OF THE SALES TAX ASSESSMENT ACT 1992

138   Schedule 1

Table 3 in Schedule 1 to the Principal Act is amended by adding at the end the following credit ground:

"CR22

Tax on eligible repair goods

Claimant has borne tax on eligible repair goods.

The tax borne on the goods

When the goods became eligible repair goods".