Commonwealth Numbered Acts

SALES TAX (WORLD TRADE ORGANIZATION AMENDMENTS) ACT 1994 No. 155, 1994 - SECT 5

5.(1) The amendments made by this Act apply to dealings with goods on or
after:

   (a)  if the World Trade Organization Agreement has not entered into force
        for Australia on or before 1 January 1995-the day on which the
        Agreement enters into force for Australia; or

   (b)  if paragraph (a) does not apply-1 January 1995.

(2) For the purposes of subsection (1), the day on which the World Trade
Organization Agreement enters into force for Australia is to be taken to be
the day declared by the Governor-General, by Proclamation, under paragraph
2(5)(b) of the Copyright (World Trade Organization Amendments) Act 1994 to be
the day on which the Agreement enters into force for Australia.

(3) In this section, "World Trade Organization Agreement" means the Agreement
Establishing the World Trade Organization done at Marrakesh on 15 April 1994.