Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1994 - SECT 136

Application

  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.

Division 3 - Reduction of clawback of CR9 credit