Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994No. 56, 1994 - SECT 6

6. The amendment made by this Division:

   (a)  applies in respect of medical treatment provided on or after the day
        on which this Division commences; and

   (b)  is taken also to have applied in respect of medical treatment provided
        on or after 1 July 1986 and before the day referred to in paragraph
        (a) if:

        (i)    the Minister for Foreign Affairs certifies in writing that the
               relevant foreign country is a developing country; or

        (ii)   that Minister certifies in writing that the relevant foreign
               country ceased to be a developing country at a time stated in
               the certificate, and the treatment was provided, or began to be
               provided, before that time.