Contents

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

3............ Imposition of tax................................................................................ 1

4............ Amount of tax..................................................................................... 1

Notes                                                                                                                                               2

Notes to the Infrastructure Certificate Cancellation Tax Act 1994

Note 1

Act No. 160, 1994; assented to and commenced 16 December 1994.