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

Part 9   AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992

146   Transitional

The Sales Tax Assessment Act 1992 applies in relation to dealings with goods on or after 13 March 1993 and before the commencement of this Part as if the following credit ground were added at the end of Table 3 in Schedule 1 to that Act:

"CR23

Transitional credit for exemption Item 163A

Claimant has borne tax on a tax-bearing dealing with goods. The claimant was not entitled to quote for the dealing, but would have been if exemption Item 163A had been in force at the time of the dealing.

The tax borne at the commencement of Part 9 of the Taxation Laws Amendment Act (No. 3) 1993".