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
136 Application
(1) The amendments made by sections 130, 132 and 135 apply to goods where the alteration of the goods occurred, or occurs, on or after 1 January 1993.
(2) The amendments made by sections 131, 133 and 134 apply in relation to goods that are imported (after being exported) on or after the commencement of this Division.
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