Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 165

165. The Sales Tax Assessment Act 1992 applies in relation to dealings with
goods after 30 June 1993 and before the commencement of this section as if the
following credit ground were added at the end of Table 3 in Schedule 1 to that
Act:

"CR25
Transitional credit item for amended exemption Item 169
Claimant has borne tax on a tax-bearing dealing with goods.
The claimant was not entitled to quote for the dealing, but
would have been if exemption Item 169 as amended by the Taxation 
Laws Amendment Act (No. 3) 1994 had been in force at the time of
the dealing.
the tax borne
at the commencement of section 165 of the Taxation Laws 
Amendment Act (No. 3) 1994 ".