Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 136

136.(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.