Expenditure-tax threshold increased, raising the minimum taxable expenditure under section 3(1) and effective from October. Amendment replaces the monetary figure in section 3(1) of the Expenditure-tax Act, 1987 by substituting the prior amount with a higher amount, thereby raising the minimum taxable expenditure under that provision and changing the taxable expenditure floor; the substitution is effective from the first day of October, 1998.