Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 135

135. 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".