Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 4   AMENDMENT OF THE SALES TAX LAW

Division 8   Other amendments of the Sales Tax (Exemptions and Classifications) Act 1992

165   Transitional

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".