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SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 No. 118, 1992 - SECT 9
Credits to be available under the new law for old sales tax
9.(1) Credits are available under the new law for tax under the old law as if
it were tax paid, payable or borne (as the case requires) under the new law.
(2) This section does not apply to credit ground CR1, CR11, CR12, CR13, CR19,
CR20 or CR21.
(3) This section does not create an entitlement to a credit if that
entitlement would arise before the first taxing day.
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