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

Part 4   AMENDMENT OF THE SALES TAX LAW

Division 2   Amendments to provide a credit for export alteration goods

135   Schedule 1

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

"CR23

Tax on export alteration goods

Claimant has borne tax on export alteration goods.

- the tax borne on the goods to the extent that the claimant has not passed it on

- when the goods became export alteration goods".