Section 15(1) of the Principal Act is amended as follows:

(a) by omitting "is $25 000." and substituting "is –" ;

(b) by inserting the following paragraphs at the foot of subsection (1) :

(a) for an eligible transaction entered into before 1 January 2021, $25 000; or

(b) for an eligible transaction entered into on or after 1 January 2021 but before 1 April 2021, $15 000.