Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 4   AMENDMENT OF THE SALES TAX LAW

Division 1   Amendments relating to child care

Sub-Division A   Object

120   Object

The objects of this Division are:

(a) to limit the value of the exemption on the purchase or lease of luxury motor vehicles for use in providing child care; and
              

(b) to allow a credit to particular exempt child care bodies for certain tax borne before the bodies became exempt child care bodies.