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".
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