Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 1   MINING AND PETROLEUM CASH BIDDING

13   Application

(1) The amendments made by items 2 to 6 and 12 apply to exploration or prospecting cash bidding payments and mining cash bidding payments made on or after 1 July 1993.

(2) The amendments made by items 7 to 11 apply to licence cash bidding payments and permit cash bidding payments made on or after 13 October 1994.