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DEPARTURE TAX COLLECTION AMENDMENT ACT 1994 No. 159 of 1994 - SECT 18
Application of amendments
18.(1) Subject to this section, the amendments made by this Act apply to
departures from Australia that occur on or after 1 January 1995.
(2) Despite the amendments made by this Act, the Principal Act continues to
apply in relation to refunds of tax where the tax was paid under the Principal
Act.
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