Senate

Taxation Laws Amendment (Infrastructure Borrowings) Bill 1994

Taxation Laws Amendment (Infrastructure Borrowings) Act 1994

Explanatory Memorandum

(Circulated by the authority of the Treasurer,the Honourable Ralph Willis, M.P.)THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILL AS INTRODUCED.

CHAPTER 4

Commencement date

4.1 The amendments will apply to borrowings undertaken on or after the date the Bill receives Royal Assent. [Clause 2]

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