The provisions of the Sales Tax (Exemptions and Classifications) Act 1992 , as amended from time to time and as modified to have a specified effect by any other Act, have effect, in so far as they deal with tax imposed by the Sales Tax Imposition (Excise) Act 1992 , as if:

(a)

they were modified as set out in Schedule 1 to this Act; and

(b)

that modification applied to dealings with goods on or after the first taxing day.