Expenditure-tax amendment increases the prescribed threshold and adds a temporal cutoff affecting clause application. The amendment modifies section 3 of the Expenditure-tax Act by substituting a higher monetary benchmark in clause (1) and by inserting a temporal limitation at the end of clause (2) limiting its application to transactions occurring before the 1st day of June, 1992; both changes take effect from the 1st day of June, 1992.