Taxation Laws Amendment Act 1994 (56 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 2 Tax-exempt infrastructure borrowings
18 Application of amendments
(1) The amendments made by sections 15 and 17 apply to borrowings that took place after 23 June 1993.
(2) The amendment made by section 16 applies to borrowings that took place after 17 August 1993.
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