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.
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