Gst Act Bill

7/27/2019 Gst Act Bill

1/180

Goods and services Tax BiLL 2009

arranGeMenT oF cLaUses

Part i

PreLiMinarY

clu

1. sht ttl mmmt

2. itptt

3. Mg f bu

4. Mg f upply

Part ii

adMinisTraTion

5. dt Gl th ff th pblt

6. rgt f ff

7. off t b publ t

8. cftlty f fmt

Part iii

iMPosiTion and scoPe oF Tax

9. impt p f g t10. rt f t

11. Tm f upply

12. Pl f upply

13. supply f mpt

14. Pl wh uppl pt f blg

15. vlu f upply f g

16. vlu f g mpt

17. Z-t upply

18. empt upply


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Part iv

reGisTraTion

clu

19. rgtt f tbl p

20. Lblty t b gt

21. ntft f lblty gtt

22. ct f lblty t b gt

23. dt t tt p gl tbl p

24. vluty gtt

25. ntft f t f lblty luty gtt

26. cllt f gtt

27. Gup gtt

28. rgtt f pthp

29. rgtt f t ml gt

30. rgtt f bh

31. Pl ptt m t b tbl p

32. empt fm gtt f p mkg tg t mkz-t upply

Part v

accoUnTinG, assessMenT, recoverY, ETC.

33. iu f t

34. Put f t by mput35. ct t bt t

36. duty t kp

37. autg b

38. ct f put t gt utput t

39. amut f put t llwbl

40. Tbl p

41. Fuhg f tu pymt f t

42. Fuhg f lt pymt f t by p th th

tbl p


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Goods and Services Tax 3

clu

43. Pw t

44. dt Gl my g y t gmt

45. Plty f lt pymt

46. offttg up t gt fu

47. ry f t, etc ., l bt

48. szu f g f th y f t, etc .

49. Pw t llt t, etc ., fm p wg my t tbl p

50. ry f t fm p lg Mly

51. Pw t qu uty

52. Pymt by tlmt

53. impt g t t b l utl t p

54. Lblt f t, etc .

Part vi

FUnd For GsT reFUnd

55. etblhmt f Fu f GsT rfu

56. n-pplblty f t 14a f th Fl Pu at 1957

Part vii

reLieF, exeMPTion, reFUnd and reMission

57. Pw f Mt t gt lf mpt

58. rfu f t, etc ., p uly p

59. B bt lf

60. rlf f -h g

61. ry f t, etc ., uly fu

62. Tut rfu shm

63. rm f t, etc .

64. rm f t g lt, etc ., u utm tl


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Part viii

sPeciaL cases

clu

65. n-pplt t Gmt

66. agt

67. suppl pg hg t pt

68. ajutmt f tt hg t

69. Tf f gg

70. Jt tu

71. Whug shm

72. app T shm

73. app Tll Muftu shm

74. app Jwll shm

75. Flt rt shm

76. equty futu mkt

Part ix

Goods and services Tax rULinG

77. Publ ulg

78. a ulg

79. Flty f ulg

80. rg tw ulg

81. rulg t pplbl wh p f th at m pl

Part x

enForceMenT

82. Pw f pt tgt

83. a t pl pm

84. a t fmt mputz t

85. Mgtt my u h wt

86. Wh h my b m wthut wt


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clu

87. Pw t tp h y

88. szu f g, etc ., th ubjt f ff

89. Lt f g, etc., z

90. rtu pl f mbl g

91. Pw f t

92. Pw t m p

93. amblty f ttmt

Part xi

oFFences and PenaLTies

94. Plty f t tu

95. Plty f f t, fu

96. Plty f mpply btg fu, etc.

97. Plty f ff lt t g, pt

98. Plty f btutg, etc ., ff f g t

99. Plty f fug t w qut gg fl fmt

100. Plty f ff by uthz uuthz p

101. attmpt btmt

102. Gl plty

103. off by b f p, etc.

104. T, etc ., t b pybl twthtg y pg, etc.

Part xii

TriaLs and ProceedinGs

105. Put

106. Jut t ty ff

107. ct u y th lw

108. Bu f pf

109. etl p

110. ety lu f p f lt t


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7/180


clu

135. Tmpy f fut f chm

136. rt f pptmt

137. rgt

138. vt f ff tg pptmt

139. sty t th Tbul th ff

140. Publ t

141. Hg f ppl

142. Hg by gl mmb

143. dlu f tt

144. elu f jut f ut

145. nt f ppl hg

146. ngtt f ttlmt

147. rptt t hg

148. e

149. Tbul my qut f fmt

150. d

151. d ttlmt t b wtg

152. d f th Tbul t b fl

153. dpl f ppl

154. rf f qut f lw t th Hgh cut

155. Futh ppl

156. Tbul t pt pu

157. Wt f fm

158. P ltg t t p

159. dpl f umt, etc.

160. at m g fth

Part xiv

desiGnaTed areas

161. itptt

162. supply f g m wth btw gt

163. G mpt t uppl fm gt


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Bill8

clu

164. supply f g wth Mly

165. dlt f g uppl fm gt t Mly

166. cllt f t gt

167. Pw f Mt t mp t

Part xv

MisceLLaneoUs

168. Pw t tk mpl

169. P bu t pu g g fmt, etc.

170. U f lt

171. s f t

172. authtt f t, etc .

173. F ptg

174. T gt

175. rw

176. Fm t b u

177. Pw f dt Gl t hg f

178. applt f cutm lglt

179. Ptt f Gmt fm lblty

180. Ptt f ff f g t fm lblty

181. Pw t mk gult

Part xvi

rePeaL and savinGs oF saLes Tax acT 1972

182. rpl g f sl T at 1972

183. Fuhg f tu f th lt tbl p

184. Pymt f l t wh p t gt


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Part xvii

rePeaL and savinGs oF service Tax acT 1975

clu

185. rpl g f s T at 1975

186. Fuhg f tu f th lt tbl p

Part xviii

TransiTionaL Provisions

187. Pymt, mptt bf ppt t

188. rgtt bf ppt t

189. efft l t t

190. vlu f upply f g

191. ctt wth pptuty t w

192. Pg p upply

193. rght gt f lf

194. rfu f l t f g hl h

195. clm f pl fu

196. offttg up l t plty gt pl fu

197. ajutmt f l t ut m u t 31b f slT at 1972

198. ctut gmt m bf th ppt t

199. rtt pymt

200. Um uh

201. suppl fm mh pt by , tk, etc .

First schedule

second schedule

third schedule

Fourth schedule


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a at t p f th mpt llt f g t f mtt t thwth.

[ ]

ENACTED by th Plmt f Mly fllw:

Part i

PreLiMinarY

Short title and commencement

1. (1) Th at my b t th G s Tat 2009.

(2) Th at m t pt t t b ppt by

th Mt by tft th Gazette th Mt myppt fft t f th mg t pt f fftpt fft p f th at.

Interpretation

2. i th at, ul th tt thw qu

th at lu y uby lglt m u that;

a BiLL

i n t i t u l e d


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t lt t th upply f g ty p, lu y pymt m t b m, whth my thw, y t fb, whth t

luty, pt f, p t, f th umtf, th upply f g , whth by th p byy th p:

P tht pt, whth fubl t, g pt f th upply f g hll t b pymt m f th upply ul th uppl ppl thpt t f th upply;

g m y k f mbl mmbl ppty

but lu my pt

(a) bk t bf t bm lgl t Mly y th uty;

(b) llt p, tmt tl tm f ummttt;

t m g t;

put t m

(a) y t y tbl upply f g t tbl p;

(b) y t p t b p by tbl p ymptt f g,

th g u t b u f thpup f y bu t b by th

tbl p:

P tht wh th g u tb u ptly f th pup f y bu tb by th tbl p ptly f th pup,t th upply mptt hll b ppt thtly muh ttbutbl t th pup f h bu ut h put t;

utput t m y t y tbl upply f g m by tbl p th u futhf h bu Mly;


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pb m pb by gult m u that;

umt h th mg g t t t 3 f the at 1950 [Act 56];

uty h th mg g t t t 2 fth e at 1976 [Act 176];

utm uty h th mg g t t t 2 fth cutm at 1967 [Act 235];

lt h th mg g t t t 5 f thelt Gmt att at 2007 [Act 680];

mpt h th mg g t t t 2 f thcutm at 1967;

lu y umt ml t ;

t m qu t b u by tbl p u t 33;

tl h th mg g t t t 2 fth e at 1976;

utm tl h th mg g t t t 2f th cutm at 1967;

gt m Lbu, Lgkw Tm;

dt Gl m th dt Gl f cutm e ppt u t 3 f th cutm at 1967;

mput h th mg g t t t 2 f thcmput cm at 1997 [Act 563];

Lbu m th il f Lbu t pt l,mly, ruuk B, ruuk Kl, Km, Bug, Pp dt;

Lgkw m th il f Lgkw ll jt llyg t th il f Lgkw th t th ml;


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Mly m th tt f th Ft f Mly,th ttl wt f Mly th -b ubl fth ttl wt, lu y tg by

th lmt f th ttl wt f Mly, th -b ubl f y uh , whh h b my hftb gt u th lw f Mly whhMly h g ght f th pup f plg pltg th tul u, whth lg -lg;

Mt m th Mt hg wth th pbltyf f;

lt t m y umt tmtt by th

gt u by wy f lt ;

gt p m p wh gt uPt iv;

tbl p m y p wh lbl t bgt u th at;

ff f g t m y ff f utmtg th fulflmt f h ut u th at, whth thut g t hm plly glly, ply by mplt;

ff f g t m

(a) y ff f utm f t 2 fth cutm at 1967;

(b) yff f g t f wth thpw f ff f g t

u t 5;

ff f utm h th mg g t t t 2f th cutm at 1967;

upply h th mg g t t t 4;

tbl upply m upply f g , thth mpt upply but lu z-t upply;

z-t upply m z-t upply ut 17;


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mpt upply m mpt upply tm ut 18;

w (a) pt f g, lu y p bg hlg

hmlf ut t b th w, p p f, bflly tt , hg y tl f, pw f pt , th g;

(b) pt f l, lu y p tg gt f th w f th l wh fght th hg pybl pt f th l;

y lu y l, t, hl, ft y th m f tpt by whh p g b;

m ythg t b lug thgtg, gmt u f y ght th mkglbl f y flty tg but lu upply fg my;

mpt m y by uppl whblg uty th th Mly wh bu ut Mly, t pt wh blg Mly, th um Mly;

lt m th p by th dtGl t th gt u u t 170;

gmt m y gmt, tt, pl, utg,hm, tut, gt, t, pt tt

lu ll tp by whh t t fft;

bu h th mg g t t t 3;

uhg pt f y fult pymt f ytlmt, m th hg u u ubt 52(3);

flt t t m th pb flt t t ut 75;

ppt t m th t ppt by th Mtby tft th Gazette f th mg t pt ft 9 Pt xvi xvii;


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uul pl f m

(a) lt t by pt, th pl wh t pt thw lglly ttut;

(b) lt t upt by f p, thpl wh th by h t t f mtt;

(c) lt t ul, th pl wh h uully;

tbl p m y tgy f tbl p myb g by th dt Gl t h tbl p ut 40;

Tm m th il f Tm th l f syk,rg, Tumk, Tul, chbh, Lb, sp Jht;

my lu u whth f Mly y thuty.

Meaning of business

3. (1) i th at, bu lu y t, mm,pf, t y th ml tty, whth tt f puy pft.

(2) Wthut pju t th glty f ythg l th at, th fllwg m t b th yg f bu:

(a) th p by lub, t, ty, mgmtpt, jt mgmt by gt (f ubpt th t) f th flt tg lbl t t mmb pl ppt, th my b;

(b) th m, f t, f p t ypm.

(3) aythg t wth th tmt t

tmt f bu tt bg th u futh f tht bu.


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(4) subjt t th s shul, th pt f ybu gg , f t t lblt (whth t t wth t gt wg-up),

upply m th u futh f th bu.

(5) Wh y p, yg y t, mm,pf, t y th ml tty pt yff, y uppl by th p th hl f thff hll b tt uppl th u futh ftht t, mm, pf, t y th mltty.

Meaning of supply

4. (1) subjt t ubt (2) (3), upply m llfm f upply, lug upply f mpt , f t ythg whh t upply f g but f t upply f .

(2) Mtt t b tt upply f g upply f hll b pf th Ft shul.

(3) Mtt t b tt th upply f g upplyf hll b pf th s shul.

(4) Th Mt my, by publh th Gazette, mth Ft shul s shul.

(5) ay m u ubt (4) hll b l bfth dw rkyt.

Part ii

adMinisTraTion

D i r e c t o r G e n e r a l a n d o t h e r o f f i c e r s a n d t h e i rresponsibilities

5. (1) Th dt Gl hll h th upt f llmtt ltg t g t, ubjt t th t tl f th Mt.


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(2) subjt t th gl t up f thdt Gl, ff f utm hlg th k fsuptt y k hgh th th k f suptt

hll h ll pw f th dtGl u th at th th th f by t 8,63, 77, 78, 176 177.

(3) ay p th th ff f utm my bppt by mply wth th u f th dtGl f y uty ltg t g t th p hll b m t b ff f g t.

(4) Th dt Gl my, by utht wtg,f y ff t bg ff f g t ll y f th pw f ff f g t f p t g ty y ptf y utht.

(5) ay ff f g t hll h ll thut pw t f u u mpl wthth p f th at.

Recognition of office

6. (1) ey ff f g t wh hggh ut hll, m m by y p, l hff pu t th p th uthty bgpb u t 8a f th cutm at 1967 th f y ff f g t t bg ff

f utm, y th uthty my b pp by thdt Gl.

(2) it hll t b ff f y p t fu tmply wth y qut, m m by y fff g t tg puptg t t u that f th ff fu t l h ff pu huthty bg m bg m by th p.

(3) ay p, t bg ff f g t,wh ulwfully w, u, p ply, thw th th u f tg ply th thtl pfm, y


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uthty bg f t ubt (1), mmt ff hll, t, b lbl t f t gffty thu ggt t mpmt f tm t g

th y t bth.

Officers to be public servants

7. all ff f g t hll b mt b publ t wth th mg f th Pl c[Act 574].

Confidentiality of information

8. (1) ey p, hg y ffl uty bg ppt mply u th at, hll g l wth llumt, fmt, tu lt ltg t thbu, lu f th upply f g f y tblp lu f mpt g ftl.

(2) subjt t ubt (4), y p hg p tl y umt, fmt, tu lt p thf lt t th bu th lu f th upplyf g f y tbl p lu f mptg, wh t y tm, thw th f th pup f that wth th p uthty f th dt Gl

(a) mmut ttmpt t mmut th fmt ythg t th umt, tu lt p thf t y p;

(b) uff pmt y p t h t y

fmt t ythg t th umt,tu lt p thf,

mmt ff.

(3) n p hg y ffl uty bg ppt mply u th at wh f t ubt (4)hll b qu t pu y mtt pg yut tbul y umt, fmt, tu lt t ulg mmut th mtt pg, ymtt thg, mg u h t th pfm fh ut u th at, pt my b y f th


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pup f yg t fft th p f th at t ttut put th u f putf y ff mmtt u th at.

(4) Th dt Gl my, h m ft, tmt mmut y umt, fmt, tu ltf t ubt (1) ythg t th, tth dt Gl f il ru th chf stttwhh my b qu th pfm f h ffl uty.

(5) ntwthtg ubt (4), th Mt my, hm ft, llw th dt Gl t tmt mmuty umt, fmt, tu lt f t

ubt (1) ythg t th t y thp.

Part iii

iMPosiTion and scoPe oF Tax

Imposition and scope of goods and services tax

9. (1) a t t b kw g t, hll bhg l

(a) y upply f g m Mly,lug ythg tt upply u th at;

(b) y mptt f g t Mly.

(2) T hll b hg y upply f g

m Mly wh t tbl upply m by tblp th u futh f y bu by hm.

(3) T hgbl y upply f g lblty f th p mkg th upply ubjt t Pt v,bm u pybl t th tm f upply.

(4) T y mptt f g t Mly hll b

hg, l pybl f t w utm uty uty f th mpt g utbl lblt utm uty uty.


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(5) F th pup f th at, upply f g m Mly hll b tt g uppl Mly.

Rate of tax

10. (1) T hll b hg l t th t f u tht th upply f g th mpttf g by f t th lu f th upply mptt tm u th at.

(2) Th Mt my, by publh th Gazette

(a) f th t f t t b hg th upply f g th mptt f g;

(b) y m th t f t f upgph (a).

(3) ay m u ubt (2) hll, t th tmtg f th dw rkyt, b l th tbl f th dwrkyt hll, t th pt f hu twty

y f bg l f uh t p th dwrkyt my by lut t, t h fft f f t t fm by lut p by th dwrkyt wth th hu twty y , f uhp h b t, wth uh t p.

(4) Wh t h fft whl pt p ubt (3), y t hg l puu f th , th my b, f uh pt thf t h fft hll, ubjt t ubt (5) (6),

b fubl t th p by whm th t w p.

(5) Ul th Mt thw t, t fublu ubt (4) hll b fu, ul th p bywhm th t w p mk lm wtg t th dtGl wth y fm th t whh th t h fft whl pt th lm hll tuh ptul th dt Gl my qu.

(6) Th dt Gl my u llw y tfubl u ubt (4) t th tt tht th fuwul ujutly h th p by whm th t w p.


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Time of supply

11. (1) Th t hll pply tmg th tm f upply

f g f th pup f th hg t t pt thw p th at.

(2) subjt t ubt (4), (5), (6) (7), th tm f

upply f g hll b

(a) t th tm f ml f th g f th g t

b m;

(b) t th tm wh th g m lbl t th

p t whm th g uppl f th g t t b m;

(c) wh g, bg t tk ppl l

tu ml tm, m bf t kw

whth tbl upply wll tk pl, t th tm

wh t bm t tht th tbl upply h tk

pl twl mth ft th ml, whh

th l.

(3) subjt t ubt (4), (5) (6) (8), th tm f

upply f hll b t th tm wh th

pfm.

(4) Wh, bf th tm pplbl u ubt (2)

(3), th p mkg th upply u t pt

f t wh, bf th tm pplbl u pgph (2)(a)

(b) ubt (3), h pymt pt f t,

th upply hll, t th tt by th pymt,b tt tkg pl t th tm th u

th pymt , th my b, whh th

l.

(5) Wh, wth twty- y ft th tm pplbl

u ubt (2) (3), th p mkg th upply u

t pt f t, th, th upply hll, t th tt

tht t t tt tkg pl t th tm f t

ubt (4) b tt tkg pl t th tm th u.


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(6) o th qut m wtg by tbl p, thdt Gl my wtg, h m ft, lt th tmt whh uppl m by th tbl p t b tt

tkg pl.

(7) Wh th upply f g by tu ly f tf pl f bu t u ubpgph 4(1)f th Ft shul, th tm f upply t th tm wh thg tf p f.

(8) Wh th upply f by tu ly fubpgph 4(3) f th Ft shul, th tm f th upply t th tm wh th g pppt t th u f

t th ubpgph.

(9) ntwthtg ubt (1), (2), (3), (4), (5), (6), (7) (8) wh th

(a) upply f g f t th whl pt f whh tm pybl plly, fm tm t tm, t th f y p;

(b) upply f g f t th whl pt

f whh tm t th tm wh th g pppt f y pup;

(c) upply f by tu f ubpgph 4(3) fth Ft shul p f tm;

(d) upply f g u y pbumt,

th tm t whh th upply m th u futhf y bu Mly hll b tm g t thgult m u th at.

(10) F y f t ubt (9), th gultmy p f g t b tt ptly uly uppl t pb tm tl.

Place of supply

12. (1) Th t hll pply f tmg, f th pupf th hg t t, whth g uppl Mly.


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(2) Wh th upply f y g l th ml fm pl Mly t th pl Mly, th g hllb tt uppl Mly f th g Mly

wh th upply f g l th ml fm pl ut Mly t th pl ut Mly, thg hll b tt uppl ut Mly.

(3) Wh th upply f y g l th mlfm pl Mly t pl ut Mly, th ghll b tt uppl Mly wh th upply fg l th ml fm pl ut Mly t pl Mly, th g hll b tt uppl utMly.

(4) a upply f hll b m m

(a) Mly f th uppl blg Mly;

(b) th uty, f th uppl blg th thuty.

Supply of imported services

13. (1) Wh mpt , bg tbl upply f m Mly, uppl t p (hft f t thpt) f th pup f y bu by hm,th upply hll b tt upply t by th pt th u futh f h bu, th upply w tbl upply.

(2) Wh th pt tbl p, th p f

th at hll pply t hm wth pt t th upply f mpt.

(3) Wh t u pybl u ubt (1) th pt p th th tbl p, h hllb lbl f y t u pybl th upply f mpt.

(4) ntwthtg t 11 f th pup f ubt(1), th tm f upply f mpt hll, t th tt by y pymt by th pt, b tt t h bm wh th uppl p f.


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Place where supplier or recipient of services belongs

14. (1) Th uppl f hll b tt blgg

uty f(a) h h tht uty bu tblhmt f

tblhmt uh tblhmt lwh;

(b) h h uh tblhmt y uty but h uulpl f tht uty;

(c) h h uh tblhmt bth tht uty lwh h tblhmt whh mt tly wth th upply tht uty.

(2) Th pt f hll b tt blgg uty f

(a) h h h uul pl f tht uty whth upply m t hm ul by hm thw th f th pup f y bu ut by hm;

(b) wh pgph (a) t pply

() h h tht uty bu tblhmt f tblhmt uh tblhmtlwh;

() h h uh tblhmt y uty buth uul pl f tht uty;

() h h uh tblhmt bth tht uty lwh h tblhmt t whh, f th pup f whh, th mttly u t b u tht uty.

(3) F th pup f th t, f tblhmt y uty lu bh gy thugh whh p bu tht uty.

Value of supply of goods or services

15. (1) subjt t th Th shul, th lu f y upplyf g hll b tm wth th

t.


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(2) Wh th upply f t my, th luf th upply hll b tk t b mut, wth th tf th t hgbl, qul t th t.

(3) Wh th upply f t t my, thlu f th upply hll b tk t b th p mkt luf tht t.

(4) Wh th upply f t t whlly my,th lu f th upply hll b tk t b mut, wtht f th t hgbl, qul t th gggt f

(a) t th tt tht th upply f t

my, th mut f th my; (b) t th tt tht th upply t f t

my, th p mkt lu f tht t.

(5) Wh th upply t f t, th lu fth upply hll b tk t b th p mkt lu f thtupply.

(6) Wh th upply t th ly mtt t whh t my lt, th upply hll b m tb f th pt f th t pply ttbutbl tth upply.

(7) F th pup f th t, th lu f th upplyf g hll lu uty p t b p whpplbl.

(8) Th Mt my, by publh th Gazette, mth Th shul p f th tmt f th lu

f upply thw th wth th t.


Value of goods imported

16. Th lu f g mpt t Mly hll b th umf th fllwg mut, mly

(a) th lu f th g f th pup f utm utytm wth th cutm at 1967;


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(b) th mut f utm uty, f y, p t b p th g;

(c) th mut f uty, f y, p t b p

th g.

Zero-rated supply

17. (1) a z-t upply

(a) y upply f g tm t b z-t upply by th Mt u ubt (4);

(b) y upply f g f th g pt.

(2) Wh tbl p uppl g thupply z-t, whth t t wul b hgbl th upply pt fm th t, t hll b hg th upply.

(3) Th upply f t ubt (2) hll, y thpt, b tt tbl upply th t t whh t

tt hg th upply hll b z pt.

(4) Th Mt my, by publh th Gazette,tm y upply f g Mly t b z-t upply.



(6) Wh t h fft whl pt p ubt (5), y t hg l puu f th , th my b, f uh pt thf

t h fft hll, ubjt t ubt (7) (8),b fubl t th p by whm th t w p.


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Bill28

(7) Ul th Mt thw t, t fubl

u ubt (6) hll b fu, ul th p by

whm th t w p mk lm wtg t th dt

Gl wth y fm th t whh th t h fft whl pt th lm hll t

uh ptul th dt Gl my qu.

(8) Th dt Gl my u llw y t

fubl u ubt (6) t th tt tht th fu

wul ujutly h th p by whm th t w p.

(9) Wh y g pf th m u ubt

(4) mpt t Mly, t hll b hgbl th mptt.

(10) Wh y g lm t h b w t

b pt th upply f th g z-t upply,

t bg g z-t f uppl f hm umpt

(a) th g fu Mly ft th t whh

thy w lm t h b w t b pt;

(b) th p f th g Mly ft tht t h

t b pp by th dt Gl,

th t tht wul h b hgbl th upply but f

th z-tg hll bm u pybl fthwth by th

uppl by y p wh p th g

fu Mly th g my b lbl t zu u

th at.

Exempt supply

18. (1) a mpt upply upply f y g

whh hll t b ubjt t th mpt f t u

t 9.

(2) Th Mt my, by publh th Gazette,

tm y upply f g Mly t b mpt upply.


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(4) Wh t h fft whl pt p ubt (3), y t hg l puu f th , th my b, f uh pt thf t h fft hll, ubjt t ubt (5) (6),

b fubl t th p by whm th t w p.

(5) Ul th Mt thw t, t fublu ubt (4) hll b fu, ul th p bywhm th t w p mk lm wtg t th dtGl wth y fm th t whh th t h fft whl pt th lm hll tuh ptul th dt Gl my qu.

(6) Th dt Gl my u llw y tfubl u ubt (4) t th tt tht th fuwul ujutly h th p by whm th t w p.

(7) Wh y g pf th m uubt (2) mpt t Mly, t hll bhgbl th mptt.

Part iv

reGisTraTion

Registration of taxable person

19. (1) Th gtt f tbl p u th at hll b wth th p f th Pt th m my b pb.

(2) i th Pt

(a) f t uppl f t uppl m th u futh f bu;


30/180


31/180


(5) i tmg th lu f y p upply f th

pup f pgph (3)(a) (4)(a), y upply m t

th tm wh h w puly gt hll b g

f

(a) h gtt w ll thw th u

ubt 26(3);

(b) th dt Gl tf tht bf h gtt

w ll, h h g ll th fmt qu

by th dt Gl t tm whth

t l th gtt.

(6) i tmg th lu f y p uppl f thpup f ubt (3) (4), th fllwg uppl hll

b lu:

(a) uppl f g tht ptl t f th bu

th u futh f whh thy uppl

t b uppl;

(b) uppl f mpt ;

(c) uppl m wth th Whug shmu t 71;

(d) uppl m wth btw gt u

t 162.

(7) ay p wh lbl t b gt u ubt

(3) (4) but fl t gt mmt ff hll,

t, b lbl t f t g ffty thu ggt

t mpmt f tm t g th y tbth.

Notification of liability and registration

21. (1) a p wh lbl t b gt u ubt

20(3) hll tfy th dt Gl f th lblty by pplyg

t b gt th pb fm wth twty-ght y

fm th f th mth f t pgph 20(3) (a) (b), th my b.


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Bill32

(2) Th dt Gl hll gt y p wh tfh lblty u ubt (1) wth fft fm th ft yf th fllwg mth whh th twty-ghth y fll

fm uh l t my b g btw th dtGl hm but uh t hll t b l th th th bm lbl t b gt.

(3) a p wh lbl t b gt u ubt20(4) hll tfy th dt Gl f th lblty by pplygt b gt th pb fm wth twty-ght yfm th tm wh th bu tf.

(4) Th dt Gl hll gt y p wh tf

h lblty u ubt (3) wth fft fm th t whth bu tf.

(5) Wh tbl p fl t mply wth ubt (1) (3)

(a) th dt Gl hll gt hm th t th dt Gl my tm but t l thth t h lblty t b gt bm kw m kw t th dt Gl;

(b) th p hll b lbl t py lt gtt pltyqul t th pf ptg f th t whh hulh b p fm th t h hul h bgt t th t h gt hftf t lt gtt p.

(6) Th ptg f t ubt (5) hll pply tth fllwg lt gtt p:

(a) f pt f wth thty y;(b) tl f pt ft thty y but t g

ty y;

(c) tl th pt f y ubqut thty y pt thf,

ubjt t mmum f twty-f pt.

(7) rf t gtt th Pt f tgtt gt kpt wth th dt Gl thfm h my tm f th pup f th at.


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(8) ay p wh t ubt (1) (3) mmt ff.

Cessation of liability to be registered

22. (1) subjt t ubt (2), y tbl p hll t b lbl t b gt t th f y mthwh th dt Gl tf tht th lu f ll htbl uppl th p f twl mth th bgg,wll t th mut f tbl upply pf uubt 20(1).

(2) a p hll t t b lbl t b gt bytu f ubt (1) wh th dt Gl tftht th th lu f ll h tbl uppl wll t th mut f tbl upply pf u ubt 20(1) tht th p qut h wll mkg tbluppl, wll up mkg thm f p f thty y m.

(3) i tmg th lu f y p uppl f

th pup f ubt (1), th fllwg uppl hll blu:

(a) uppl f g tht ptl t f th bu th u futh f whh thy uppl t b uppl;

(b) uppl f mpt ;

(c) uppl m wth th Whug shm

u t 71;

(d) uppl m wth btw gt ut 162.

Direction to treat persons as a single taxable person

23. (1) Wthut pju t t 20, wh th dtGl tf tht y pt f bu tt

tfl ultg f t, h my mk ttg tht th p m th t b tt


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Bill34

gl tbl p yg th tt f th bub tht t tht gl tbl p hllb lbl t b gt wth fft fm th t pf

th t.

(2) F th pup f ubt (1), tmg whthy pt f bu tt tfl, g hll bh t th tt t whh th fft p yg thbu tt lly bu t th by fl,m gtl lk.

(3) Th dt Gl my mk t mg y

p f th dt Gl tf(a) tht th p mkg h m tbl uppl;

(b) tht th tt th u f whh th pmk h m th tbl uppl fm lypt f t tt th bu tht thth tt tht bu whth t thy ml t th tt by tht p bg utly puly, bth, by

m th p; (c) tht f ll th tbl uppl m tht bu w

tk t ut, th p yg tht buwul, t th tm f th t, b qu t bgt by tu f t 20.

(4) ay t m hll b h f th pm t.

(5) Wh, ft t h b g u th t bypfyg pt f th bu, t pp t th dtGl tht y p wh h t b m tht t mkg tbl uppl th u f tt whh hulb g pt f th bu tt, th dt Glmy mk tht p upplmty tfg t th l t th pt f bupf t, g tht p m t th f thp m th l t wth fft fm

(a) th t whh tht p bg t mk th tbluppl;


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(b) th t pf th l t whh thgl tbl p f t gt uubt (1),

whh th lt.

(6) Wh, mmtly bf y t, lug upplmty t, m, y p m tht gt pt f tbl uppl m byhm pf ubt (3) (5), h gtt hllb k by th dt Gl wth fft fm th t thgl tbl p gt u ubt (1) upth t f h gtt, h tgth wth ll th p

m th t hll b tt gl tbl pu th t.

(7) i lt t bu pf t, thp m th t tgth wth th p m th upplmty t ltg t tht bu bg thp wh tgth t b tt gl tbl p f t th ttut mmb ubt (8) (9).

(8) Wh y t m u th t

(a) th gl tbl p yg th bu pf th t hll b gt th m t bjtly mt by th p m th tby t wtg g t th dt Gl tlt th fut y ft th t f th t, fult f th mt, th m my bpf th t;

(b) y tbl upply m by f th ttut mmb th u f th tt f th gl tbl phll b tt bg tbl upply m by thgl tbl p;

(c) h f th ttut mmb hll b jtly lly lbl f y t u pybl by thgl tbl p;

(d) wthut pju t pgph (c), y flu by th

gl tbl p t mply wth y qumtmp by u th at hll b tt flu

by h f th ttut mmb lly;


36/180

Bill36

(e) ubjt t pgph (a) t (d), th ttut mmb

hll b tt pthp yg th bu

f th gl tbl p y qut t th

p f th tt f tht bu t y tm hllb tm gly.

(9) Wh t pp t th dt Gl tht y p

wh f th ttut mmb hul lg b

g uh f th pup f pgph (8)(c) (d)

th dt Gl g t wtg t tht fft, tht

p hll t h y lblty by tu f th pgph

f ythg ft th t pf tht t

gly tht t h hll b tt hg tb mmb f th pthp f t pgph (8)(e).

Voluntary registration

24. (1) Wh y p wh t lbl t b gt

tf th dt Gl tht h yg bu

h

(a) mk tbl upply lug tbl upply whh g u th at;

(b) t t mk tbl upply,

th u futh f tht bu, th dt Gl

my, f th p ppl th pb fm ubjt

t uh t th dt Gl m ft t mp,

gt th p fm uh t th dt Gl my

tm th p hll m gt f p ft l th tw y uh th ht p.

(2) Wh y p wh t lbl t b gt

tf th dt Gl tht h yg bu

h

(a) mk upply ut Mly whh wul b tbl

upply f m Mly;

(b) t t mk upply ut Mly whh wulb tbl upply f m Mly,


37/180


th u futh f tht bu, th h

(a) h bu tblhmt Mly h uul

pl f Mly;

(B) t mk t t t mk tblupply Mly,

th dt Gl my, f th p ppl pbfm ubjt t uh t th dt Gl mft t mp, gt th p fm uh t th dtGl my tm.

(3) Th dt Gl my l th gtt f p u pgph (1)(b) (2)(b) f h t bgt mk upply by th t t h pplt fh bh f y t mp u ubt (1) (2).

(4) Th dt Gl my fu y pplt fgtt m u ubt (1) (2) h m ft.

Noti f icat ion of cessat ion of l iabi l i ty or voluntaryregistration

25. (1) a p gt u t 21 ubt 24(1)wh t mk t h th tt f mkg tbl upply hll tfy th dt Gl wtg ftht ft th t thf wth thty y fm th t ft tt t .

(2) a p gt u ubt 24(2) wh

(a) t mk t h th tt f mkg upply ut Mly whh wul b tblupply f m Mly;

(b) mk t t mk tbl upply Mly,

hll tfy th dt Gl wtg f tht ft tht thf wth thty y fm th t f th u.


38/180

Bill38

(3) ay p wh t ubt (1) (2) mmt ff.

Cancellation of registration

26. (1) Wh gt p mk qut wtg tl h gtt mk tft u t 25,th dt Gl my l th p gtt fmuh t th dt Gl my tm f h tftht th p b gt.

(2) Wh th dt Gl tf tht gtp h t b gtbl, th dt Gl myl h gtt wth fft fm th y whh h t b gtbl fm uh lt t th dtGl my tm.

(3) Wh th dt Gl tf tht th y whh gt p w gt h w t gtbl,th dt Gl my l h gtt wth fft fmth t f tft wtg by th dt Gl.

(4) F th pup f th t, gtbl m lblt b gt u t 20 lgbl t b gt ut 24.

Group registration

27. (1) Tw m mp lgbl t b tt

mmb f gup f thy tfy th t my bpb.

(2) Mmb f gup my pply th pb fm t thdt Gl t b tt gup y mmb hll, tht pplt, mt mmb t b th pttmmb.

(3) Th dt Gl my, h m ft, pp fu

y pplt m u ubt (2) up ppl,mp t.


39/180


(4) Th dt Gl my, h m ft, fu tgt th mmb mt by th mmb f th gup th ptt mmb.

(5) Th gtt f gup hll b th m f thptt mmb.

(6) Wh mp h b tt gup

(a) y tbl upply f g by mmbf th gup t th mmb f th gup hll bg;

(b) y tbl upply f g by t mmb

f th gup hll b tt upply by t thptt mmb;

(c) y bu by mmb f th gup hllb tt by th ptt mmb;

(d) y mptt f g upply f mpt by y mmb hll b tt bg mpt by thptt mmb y t p u pybl

by mmb f th gup th mptt f g upply f mpt hll b tt p u pybl by th ptt mmb.

(7) all mmb f th gup hll b lbl jtly llyf y t u pybl by th ptt mmb.

(8) Th dt Gl my l th gtt f gup tmt th ttmt f mpy mmb f gup h m ft.

Registration of partnership

28. (1) Th gtt

(a) f p yg bu pthp hllb th m f th fm;

(b) f th m p yg pt bu

pthp my b th pt m f thpt fm.


40/180

Bill40

(2) i tmg whth g uppl t

by th p f t ubt (1), ut hll

b tk f y hg th pthp.

(3) ntwthtg y wtt lw t th ty, utl th

tft wtg f th t whh hg pthp

m t th dt Gl, y p wh h t

b pt th pthp hll b g tug t

b pt f th pup f th at hll b lbl f

th ppt f th pthp lblty y t u

pybl y upply f g by th pthp.

(4) Wh y p t b pt pthpug y tbl p tt g by tu f

ubt (3), y t, whth f mt thw,

whh th pthp lt t th tbl

p t y th tbl p ug th whl pt

f whh h w pt th pthp, hll b m

t h b l hm.

(5) ntwthtg y wtt lw t th ty, y t,

whth f mt thw, whh t pthp by th m whh t gt u th at,

wth th at hll b m

hg b pply th pthp gly,

wh ubt (4) ppl, hg b pply

y pu pt.

(6) subt (1) (4) hll t fft th tt t whh,

u y th wtt lw, pt lbl f t w by

th fm.

(7) Wh p pt fm ug pt ly

f tbl p, h lblty f t y upply f g

by th fm ug th tbl p hll b th

ppt f th fm lblty my b jut.

(8) Wh y t qu t b g by pthp

u th at, t hll b th jt l lblty f ll

pt t g th t, pt tht f t g byy pt, t hll b g ufft mplwth th qumt.


41/180


(9) ay p wh fl t py f th ppt f thpthp lblty y t u pybl whh h lbl t py u ubt (3) mmt ff.

Registration of societies or similar organisation

29. (1) Th gtt f y ty ml gtmy b th m f th ty ml gt tmg whth g uppl t byth ty ml gt, ut hll b tk fy hg t mmb.

(2) Wh ythg qu t b u th at by bhlf f th ty ml gt, th ff fwhh mg by mmtt, mmtt f t mmb,t hll b th jt l pblty f

(a) y mmb hlg ff pt, hm,tu, ty y ml ff;

(b) fult f y uh mmb, y mmb hlgff mmb f mmtt,

pt tht f t t b ttly by y ffl mmtt mmb, t hll b g ufft mplwth th qumt.

Registration of branches or divisions

30. (1) Wh y bu f tbl p by m bh , tht tbl p my pply

f gtt th pb fm t th dt Gl fy f th bh t b gt th m fth bh .

(2) Th dt Gl my pp pplt mu ubt (1) ubjt t uh t h m ftt mp f h tf tht th tbl p h fulfllth fllwg qumt:

(a) t lkly t u l ffulty f th tbl p

t ubmt gl tu pt f ll th bh but f th pt gtt;


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Bill42

(b) h bh mt pt ut pt f t tt;

(c) h bh ptly tfbl by

f t th tu f th tt by th lt f th bh ;

(d) h bh h th m tbl p.

(3) Th dt Gl my, t y tm by t wtgt th gt p, l th gtt pp uubt (2) pt f y ll f th bh f h tf tht

(a) th gt p h fl t mply wth y tmp by th dt Gl u ubt (2);

(b) y f th qumt f t ubt (2) h t pply;

(c) th gt p h p y fl, mlg ut lt fmt h ppltu ubt (1);

(d) t y f th ptt f th u.

(4) Wh th dt Gl l th gtt wth ubt (3), t hll h fft fm th tf th llt tm by th dt Gl.

(5) subjt t ubt (6), th tbl p my pply wtg t th dt Gl f y bh ptlygt u ubt (2) t t b gt, th dt Gl my l th pt gtt wth

fft fm th t f pplt fm uh lt t my b tm by th dt Gl.

(6) a tbl p gt u ubt (2) hllm gt f p f t l th tw y uhth ht p th dt Gl my tm.

Personal representatives deemed to be taxable persons

31. (1) Wh tbl p

(a) ;


43/180


(b) g t lqut hp;

(c) bm bkupt;

(d) bm ptt,

th dt Gl my m y pl ptt yg th bu th tm t b tbl p fm tht th pl ptt tk utl th tm wh p gt pt f th bu th fpty, utl th tm th pty .

(2) ay qumt t py t th pl pttyg th bu f t ubt (1) hll pply

t hm t th tt f th t whh h h tl.

(3) Th pl ptt yg th bu ft ubt (1) hll, wth twty- y mmg t , tfy wtg t th dt Gl f tht ft f th t f th th, lqut, hp, bkupty th tu f th pty th t whh t bg.

(4) ntwthtg y wtt lw t th ty, th pl

ptt yg th bu f t ubt (1)hll, bf pg y f th t f tht tbl p, t um ut f th t pp t th dt Glt b ufft t py f y t plty, f y, tht wll thft bm u pybl pybl, th my b, pt f y tbl upply f g tht h b uppl by tht tbl p bf th plptt m t b tbl p yg thbu th tm th pl ptt hll pyf th t plty.

(5) Th pl ptt yg th bu ft ubt (1) wh fl t mply wth ubt (4) hllb plly lbl t py f th t plty, tht wllthft bm u pybl pybl, th myb.

(6) Wh tw m pl ptt y thbu f t ubt (1), th blgt lbltf th pl ptt hll b tth t ll f thmjtly lly, ubjt t ght f tbut btwthml f tt.


44/180

Bill44

(7) ay p wh t ubt (3) mmt ff hll, t, b lbl t f t gf thu ggt t mpmt f tm t g

y t bth.

Exemption from registration for persons making or intendingto make zero-rated supply

32. (1) ntwthtg y p f th at, wh yp wh mk t t mk tbl upply tfth dt Gl tht th upply z-t upply,th dt Gl my, f h m ft tht pqut, mpt th p fm gtt utl th mpt wthw.

(2) Wh th hg th tu f th upply mby th p mpt fm gtt u ubt (1),h hll tfy wtg t th dt Gl f th hgwth thty y f th t whh t u.

Part v

accoUnTinG, assessMenT, recoverY, ETC.

Issuance of tax invoice

33. (1) ept thw p th t, ygt p wh mk y tbl upply f g th u futh f y bu Mly,hll u t

(a) tg th pb ptul pt f thupply;

(b) wth twty- y ft th tm wh th upply m tkg pl u t 11 wth ylg p th dt Gl my llw;

(c) ttg th mut pybl lug t, th t f t th ttl t hgbl hw pt mut,

pt th dt Gl my thw llw ubjt t t h m ft t mp.


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(2) Th dt Gl my, up qut wtg ubjt t t h m ft t mp, llw

(a) y m f th pb ptul t t b

t t f h tf tht th wll b ufft lbl t tblhth ptul f th upply;

(b) t t t b u f h tf tht t wllt b pppt f th gt p t u t .

(3) subjt t th pb t, wh gtp p umt t hmlf mly lf-bll whh pupt t b t pt f upply f g t hm by th gt p, th umtmy, wth th p ppl f th dt Gl, b tt th t .

(4) Wh g b ubt 66(4) ubpgph 4(7) f th Ft shul l by ut thw th by ut, th ut th p llg thg hll u umt tg th ptul

f th t hgbl my b pb th umtu t th buy hll b tt t pby th p by whm th g m t buppl wth ubt 66(4) ubpgph4(7) f th Ft shul.

(5) n hwg mut whh pupt t b thll b u

(a) y upply f g whh t tblupply;

(b) y z-t upply;

(c) by y p wh t gt p.

(6) a t u ubt (1) t qu t bu wh gt p mk th fllwg upply:

(a) z-t upply;

(b) upply m wthut t whh t

hg.


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Bill46

(7) ntwthtg ubt (1), t hll bu f

(a) y upply f -h g u t 60;

(b) y upply f mpt .

(8) ay p wh t th t mmt ff.

Production of tax invoices by computer

34. F th pup f y p u th at lt

t t , gt p hll b tt hgu t t th p twthtg tht th ly f y qult umt pp fm t thp f th qut ptul mput

(a) tmtt m lbl t th p by ltm;

(b) pu y mtl th th pp lt th p.

Credit note and debit note

35. Wh y tbl upply m by t y gtp whh l th u pt f t t bt t u th pb umt t, thgt p, whth h th uppl pt f thtbl upply, hll mk jutmt h tu gly

th t t bt t hll t th pbptul.

Duty to keep records

36. (1) ey tbl p hll kp full tu wtt up t t f ll tt whh fft my ffth lblty t t, lug th fllwg :

(a) ll f g uppl by t thttbl p lug t , , pt,bt t, t t pt lt fm;


47/180


(b) ll f mptt f g;

(c) ll th my b pb.

(2) ay kpt u th t hll b

(a) p f p f y fm th ltt tt whh th lt;

(b) th tl eglh lgug;

(c) kpt Mly, pt thw pp by thdt Gl ubjt t th t hm ft.

(3) Wh th ltlly bl fm, th hll b kpt uh m t bl th tb ly bl tbl t wtg.

(4) Wh th glly mul fm ubqutly t t lt fm, th hllb t t gl fm p t th .

(5) a py f th hll b mbl

y pg t th m tt th tlf.

(6) ay p wh t th t mmt ff hll, t, b lbl t f t g fftythu ggt t mpmt f tm t gth y t bth.

Accounting basis

37. (1) F th pup f t 41, y tbl phll ut f t wth th tm f upply ut 11, 13, 71, 73 74.

(2) ntwthtg ubt (1), th dt Gl my,up pplt wtg by y gt p ubjtt th pb t, pp th gt p tut f t lly pymt b.

(3) Wh th gt p h b pp t utf t pymt b u ubt (2), th gtp hll ut f t th pb m.


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(5) Wh t th f y tbl p y mut uu ubt (3), th dt Gl my wthhl pymtf th mut f

(a) th tbl p fl t fuh th tu ut 41 t p y fmt qu byth dt Gl;

(b) th dt Gl h bl gu t bltht th mut hul t b th mut u t thp.

(6) n ut hll b m u ubt (1) hlly fu b m u ubt (3), pt lm m

th pb m wth th pb tm.

(7) Wh y tbl p h m tbl upplyug tbl p y pu tbl p, y fut b m u ubt (3) hll b m ubjt t tht mp by th dt Gl h m ft.

(8) subjt t ubt (5) (7), y fu t b mby th dt Gl u ubt (3) hll b m wthth pb tm.

(9) ept th dt Gl my thw llw,wh

(a) tbl p fl t py h uppl th t y pt thf f th upply f y g m by h uppl t hm t th f th p f mth fllwg th t f upply;

(b) th tbl p h t u ubt (1) b fu u ubt (3) th put t t

whh th t th pt thf whh hfl t py lt,

th tbl p hll ut f mut qul t th putt whh hll b m h utput t.

(10) Th tbl p hll ut th mut m utput t u ubt (9) th tbl p ft thp f mth h lp wth thmth whh h w qu t u wh h ft t th

put t h hll py th mut t th dt Glt th m tm y t pt f th tbl p wulb u pybl by hm.


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(11) Wh tbl p

(a) h mpl wth ubt (10);

(b) py h uppl th t y pt thff th upply f g f t

pgph (9)(a),

th tbl p hll b ttl t tt mut qul t

th put t ltg t th pymt f t pgph (b)

f t w put t f th tbl p ug whh th

pymt w m.

(12) Th whl y pt f t hg y upply fg mptt f g my b pb

hll b lu fm y t u th t.

Amount of input tax allowable

39. (1) Th mut f put t f whh y tbl p

ttl t t y tbl p hll b muh f

th put t f th p tht llwbl bl tb ttbutbl t th fllwg uppl m t b m by

th tbl p th u futh f y bu

Mly:

(a) y tbl upply, lug tbl upply whh

g u th at;

(b) y upply m ut Mly whh wul b

tbl upply f m Mly;

(c) y th upply my b pb.

(2) iput t ttbutbl t y mpt upply hll b tt

put t ttbutbl t tbl upply

(a) wh th lu f ll mpt uppl wul b l

th th pb mut l th th pb

ppt f th ttl lu f ll uppl;

(b) th pb umt.


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Taxable period

40. (1) Th dt Gl hll g h tbl p t f th fllwg tg f th pup f tmgh tbl p:

(a) ctgy a m th tgy f tbl pwh tbl p p f mth g th lt y f y mth f y l y;

(b) ctgy B m th tgy f tbl p whtbl p p f th mth g th lt y f y mth f y l y;

(c)ctgy c m th tgy f tbl pwh tbl p p f mth g th lt y f y mth f y l y.

(2) a tbl p my, ft bg g t y tgyu ubt (1), pply wtg t th dt Gl tb g t y tgy th th th tgy t whh hh b g.

(3) Th dt Gl my, up g y pplt

u ubt (2), llw fu th pplt whth dt Gl

(a) llw th pplt, h hll g th tbl pt th tgy ppl f;

(b) fu th pplt, h hll t th tgy twhh th tbl p w ft g.

(4) Th dt Gl my, h m ft, g thtbl p t y tgy th th th tgy t whh

h w ft g.

(5) ntwthtg ubt (1), th dt Gl my,f h t y th umt f y ptul, y th lgth f y tbl p th t whhy tbl p bg .

Furnishing of returns and payment of tax

41. (1) ey tbl p hll, pt f h tblp, ut f t tu my b pb th


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Bill52

tu hll b fuh t th dt Gl th pb

m t lt th th lt y f th mth fllwg ft

th f h tbl p t whh th tu lt.

(2) ntwthtg ubt (1), wh th tbl p

gt lt th th t h hul h b gt, h

hll fuh

(a) th tu f th p bgg fm th t h

hul h b gt g th t

whh h w gt t th dt Gl t

lt th th lt y f th mth fllwg th

f th p;

(b) ubqut tu f th tbl p

tm by th dt Gl wth

ubt 40(5).

(3) Wh tbl p h b u

ubt 40(5) twthtg ubt (1), th tu

hll b fuh t lt th th lt y f th thty y

fm th f th tbl p.

(4) ay p wh

(a) t b lbl t b gt u t 20;

(b) t b gt u t 24,

hll, t lt th thty y ft g uh lt t

th dt Gl my llw, fuh tu tg

ptul th dt Gl my tm pt f

tht pt f th lt tbl p ug whh th p wgt.

(5) ay tbl p wh qu t fuh tu

u th t hll py t th dt Gl th mut

f t u pybl by hm pt f th tbl p

t whh th tu lt t lt th th lt y whh

h qu t fuh th tu.

(6) Th tu f t ubt (1), (2) (3) (4)hll b fuh whth t th t t b p.


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(7) ay p wh t th t mmt ff hll, t, b lbl t f t g fftythu ggt t mpmt f tm t gth y t bth.

Furnishing of declarations and payment of tax by person otherthan a taxable person

42. (1) Wh y p th th tbl p lblf t u ubt 13(3) pgph 66(4)(b) 73(4)(b), th p hll

(a) ut f t lt my b pb

th lt hll b fuh t th dtGl;

(b) py t th dt Gl th mut f t u pybl by hm,

t lt th th lt y f th ubqut mth fm thmth whh th upply m tt tk plu th p.

(2) ay p wh t ubt (1) pt fpgph (a) mmt ff.

(3) ay p wh t ubt (1) ptf pgph (b) mmt ff hll, t,b lbl t f t g ffty thu ggt tmpmt f tm t g th y t bth.

Power to assess

43. (1) Wh y tbl p

(a) fl t pply f gtt u t 21;

(b) fl t fuh tu u t 41;

(c) fuh tu whh t th dt Gl ppmplt t,

th dt Gl my t th bt f h jugmt th

mut f t lug th plty u t 45, f y, u pybl fm th tbl p hll fthwth tfyhm f th mt wtg.


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(7) Wh t pp t th dt Gl tht th mut

whh ught t h b mt u th

t th mut whh w , h my

(a) u th m p tht mt w m;

(b) wth th p ug whh tht mt ul

h b m,

mk upplmty mt f th mut f th

hll fthwth tfy th p wtg gly.

(8) Wh mut h b tf t yp u ubt (1), (2), (5) (7), t hll b m

t b mut f t u pybl fm hm my b

gly th mut f t plty, f y,

hll b p by th p t th dt Gl ul

pt t th tt tht th mt h b wthw

u.

(9) Th dt Gl my mk y ltt

t t th mt m u th t h mft t u th t thf hll fthwth tfy

th p wtg.

Direc tor Genera l may d i sregard or vary cer ta in

arrangements

44. (1) Wh th dt Gl tf tht th pup

fft f y gmt tly tly(a) t lt th ptp th tm u f y t

whh u pybl by whh wul thw

h b u pybl by y p;

(b) t l y p fm y lblty t py t t

fuh tu;

(c) t u y lblty mp whh wul

thw h b mp y p by th

at;


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(d) t bt y t fu f put t y thf f y p whh wul t thw hb bt;

(e) t h pt th pt f th at ypt,

th dt Gl my, wthut pju t uh lty tmy h y th pt f y th pup, g y th gmt mk uh jutmt h mft t utt y t tg bt btbl by thtp fm u th gmt.

(2) F th pup f th t th dt Gl mym

(a) y p th th tbl p wh pty t h ptpt y gmt, t b tblp;

(b) y upply f g , whth t tblupply, tht fft by pt f y gmt,m t m by y tbl p pm t b tbl p u pgph (a), t

b tbl upply;

(c) y upply f g tht, but f y gmtfft by th t, wul h b th tblp whh th upply w m, t tk pl y tbl p;

(d) y upply f g , tht fft by pt f y gmt, t h b m, t f th upply t b g, t p mktlu.

(3) Th t hll t pply t y gmt ut f bona fide mml h t f tm pup th btg f y t tg.

(4) F th pup f th t, t tglu

(a) y ut th lblty f y pt py t;

(b) y th ttlmt f p t t fu f put t;


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(c) y ut th ttl t pybl by y

p pt f y upply f g ;

(d) y ptpmt f th tm wh t u

pybl.

Penalty for late payment

45. (1) Wh y t u pybl m up by y

tbl p ft th lt y whh t w u pybl

u ubt 41(5), th tbl p hll b ubjt t th

fllwg ptg f lt pymt plty:

(a) f pt f wth thty y;

(b) tl f pt ft thty y but t g

ty y;

(c) tl th pt f y ubqut thty y

pt thf,

ubjt t mmum f twty-f pt.

(2) Th lt pymt plty u ubt (1) hll pply

t y t u pybl but m up by y p

th th tbl p u t 42.

Offsetting unpaid tax against refund

46. ntwthtg y p f th at, wh y pfl t py whl pt

(a) y mut f t u pybl u th at;

(b) y mut f utm uty uty,

th dt Gl my t ff, gt th up mut

f t pgph (a) (b), y mut y pt f

y mut fubl t tht p th dt Gl

hll tt th mut t ff pymt fm thtp.


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Recovery of tax, etc., as a civil debt

47. (1) Wthut pju t y th my twthtg

y ppl gt y f th dt Gl ut 132, y t u pybl, y plty pybl y uhg ug u th at my b by thMt l bt u t th Gmt.

(2) Wh hw upply f g hg tk pl wth t hgbl th upply, thhll b bl fm th p wh u th mut qul t

(a) tht whh hw th t;

(b) f th t t ptly hw, muh f th ttlmut hw pybl t b tk ptgt,

th upply.

(3) subt (2) hll pply whth t

(a) th t u u t 33;

(b) th upply hw th tully tk htk pl th mut hw t y mutf t w hgbl th upply;

(c) th p ug th tbl p,

y mut bl fm th p u ubt (2)hll b bl uh hll thw b bl

l bt u t th Gmt.

(4) i y pg t th t, plty uhgu ubt (1), th put f tft g byth dt Gl tht y t, plty uhg thmut hw thf u y tu, mt tm u th at fm p m th gg th f th p puptg t b py f ttfm y t f mt hll b lu f

th mkg f th mt hll b ufft uthtyf th ut t g jugmt f tht mut.


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Bill60

(5) Wh t th l f y uh g ufft b fthmg t fy th t, plty th my pybl ft t, plty th my pybl th fu

uly p, th my b, th g hll b fftt th Gmt hll b p f uh m th dt Gl my t.

(6) ey ut l u th t

(a) hll b ut by th p f ff f g t;

(b) my b ut ltlly th m t btm by th dt Gl.

Power to collect tax, etc., from person owing money to taxableperson

49. (1) Wh y t, plty, uhg th my u pybl, pybl u by y tbl p, thdt Gl my, by t wtg py f whh hllb fw t th tbl p t h lt-kw pl f

, qu(a) y p by whm y my u ug

my bm u pybl t th tbl p;

(b) y p wh hl my ubqutly hl myf ut f th tbl p;

(c) y p wh hl my ubqutly hl myf ut f m th p f pymt tth tbl p;

(d) y p hg uthty fm y th p tpy my t th tbl p,

t py t th dt Gl fthwth, wth th tm th dt Gl llw, th my t bg ly wgu ug u t th tbl p muh thf ufft t py th t, plty uhg, f y, u pybl, pybl u by th tbl p f.

(2) all pymt m puut t y t u th thll b m t b m bhlf f th tbl p wth th uthty f th tbl p ll th p.


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(3) F th pup f th t, th dt Gl myqu y p t g hm fmt t y my, fu t whh my b hl by th p f f y my

u by hm t y th p.

Recovery of tax from persons leaving Malaysia

50. (1) Wh th dt Gl h t bl tht yp but lkly t l Mly wthut pyg

(a) y t u pybl by hm;

(b) y plty pybl u t 45;

(c) y uhg u u t 52;

(d) y th my bl fm hm u th at,

th dt Gl my u t y cmm f Pl dt f immgt t tg ptul f thp th ff mmtt wth qut tht th pb pt fm lg Mly ul utl h py tht, plty, uhg y th my, fuh utyt th tft f th dt Gl f th pymt.

(2) subjt t y u m u y wtt lwf th tm bg f ltg t bhmt mmgt,y cmm f Pl dt f immgt wh t u ubt (1) pt f p hll ll mu whh my lu th ml ttf y tft f tty, ppt, t pmt th tlumt lt t tht p my b y t gfft t th t.

(3) Th dt Gl hll u th t u uubt (1) t b plly by gt pt th p t whm th t lt:

P tht th -pt f th t by tht p hllt lt ythg u th t.

(4) Wh th p pt f whm t h bu u ubt (1) pu ft th t f th

t wtt ttmt g by th dt Gl ttgtht y t, plty, uhg y th my pf


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Bill62

th t h b p tht uty h b fuhf t pymt, th ttmt hll b ufft uthty fllwg tht p t l Mly.

(5) n lgl pg hll b ttut mtgt th Fl Gmt, stt Gmt y publff pt f ythg lwfully u th t.

(6) F th pup f th t

(a) cmm f Pl m th cmmppt u ubt 5(1) f th Pl at 1967[Act 344];

(b) dt f immgt m th dt f immgtppt u ubt 3(1a) f th immgtat 1959/1963 [Act 155].

Power to require security

51. Wh t pp t th dt Gl qut t f th u mpl wth th p f th at glly f th ptt f th u, th dt Glmy qu y p t g uty futh uty f uhmut uh m h my tm f th pymt fy t whh my bm u pybl fm hm.

Payment by instalments

52. (1) Th dt Gl my llw y t plty tb p by tlmt, u th pb umt

uh mut uh t th dt Gl mytm.

(2) Wh th t llw t b p by tlmt, t45 hll t b pplbl t th t fm th t th dtGl llw th pymt by tlmt.

(3) Wh th fult th pymt f y tlmt t u t f th pymt f th bl f th mutu pybl pybl, th whl uttg bl hll

bm u pybl pybl tht t hll, wthuty futh t bg th p lbl t py th


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mut u, b ubjt t uhg qul t t p t ftht bl th uhg hll b bl f t wu pybl pybl u th at.

Imported goods not to be released until tax paid

53. ay mpt g hll t b l fm th utmtl utl th t th g h b p full pt thw llw by th dt Gl.

Liabilities of directors, etc.

54. ntwthtg y wtt lw t th ty, wht, plty, uhg y th my u pybl,pybl u u th at by

(a) mpy;

(b) fm;

(c) ty th by f p,

th t f th mpy th pt f th fm ffl

mmtt mmb f th ty th by f p, th my b, hll tgth wth th mpy, fm, ty th by f p b jtly lly lbl f tht, plty, uhg y th my:

P tht lt t mpy tht bg wuup, th t f th mpy hll ly b lbl wh tht f th mpy ufft t mt th mut u,ft pyg y um hg pty u th cmp at1965 [Act 125] lt t th pplt f th t f th

mpy th wg-up th t, plty, uhg y th my.

Part vi

FUnd For GsT reFUnd

Establishment of Fund for GST Refund

55. (1) a fu t b kw th Fu f GsT rfu (th t f t th Fu) tblh whh hllb pf pt t th s shul t thFl Pu at 1957 [Act 61].


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Bill64

(2) Th hll b p t th Fu th mut f t lltu th at my b uthz by th Mt.

(3) Th my f th Fu hll b ppl f th mkgf y fu u t 38 Pt vii.

(4) Th Fu hll b mt by th autt Glf Mly.

(5) ntwthtg ubt (2) th p f thFl Pu at 1957, th Mt my uthz thpymt t th clt ru aut th Flclt Fu f ll pt f th my f th Fu.

Non-applicability of section 14a of the Financial ProcedureAct 1957

56. st 14a f th Fl Pu at 1957 hll tpply t y fu u t 38 Pt vii.

Part vii

reLieF, exeMPTion, reFUnd and reMission

Power of Minister to grant relief and exemption

57. (1) Th Mt my, by th Gazette ubjtt uh t h m ft t mp, l y p l f p fm th pymt f th whl y ptf th t whh my b u pybl y tbl upply

f g y mptt f g l fg.


(3) Th Mt my, y ptul ubjt tuh t h m ft t mp

(a) l y p l f p fm th pymt

f th whl y pt f th t whh my b u pybl y tbl upply f g y mptt f g l f g;


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(b) mpt y tbl p l f tbl pfm hgg lltg t y tbl upplyf g .

(4) Wh tbl p uppl g t p l f p f t ubt (1) pgph(3)(a), th tbl p hll b mpt fm hgg lltg t u pybl th upply.

(5) Wh y p wh gt lf u ubt (1) pgph (3)(a) fl t mply wth th t ubjt twhh th lf w gt, y t tht h b th ubjtf th lf hll bm u pybl by th p t thtm wh th t t b fulfll.

Refund of tax, etc., overpaid or erroneously paid

58. (1) ay p wh h p uly p yt, plty uhg my mk lm thf thpb fm t th dt Gl wth y fmth tm th pymt u pymt u th

dt Gl my fu th t, plty uhg, th my b, ft bg tf tht th p h pplytblh th lm.

(2) Th dt Gl my u llw y fuu u th t t th tt tht th fu wul ujutlyh th p f t ubt (1).

(3) ntwthtg ubt (1), wh lm l

mut f t f t m th thu ggt, th pmkg th lm hll mk jutmt th tu ut 41 t lm th mut f t p ulyp.

(4) a lm u th t hll b uppt by uh qu by th dt Gl.

(5) ept p by th t, th dt Gl

hll t b lbl t fu mut p t th p ft ubt (1) by wy f t by tu f th ft tht tw t t u t hm.


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Bill66

(6) Th t hll t pply t lm f fu ut 10, 17 18.

Bad debt relief

59. (1) subjt t gult m u th at, y pwh h t b tbl p my mk lmt th dt Gl f lf f b bt th whl y pt f th t p by hm pt f th tbl upplyf

(a) th p h t y pymt pt f th

pymt pt f th tbl upply fm th bt mth fm th t f upply th bt hbm lt bf th p f mth hlp;

(b) ufft fft h b m by hm t thbt.

(2) Wh th p f t ubt (1)

(a) h t y pymt pt f th tblupply, th p my mk ut lm fth whl f th t p;

(b) h pt f th pymt pt f th tblupply, th p my mk ut lm f mut lult wth th fllwgfmul:

a1 c

B

wh a1 th pymt t pt f thtbl upply;

B th t f th tbl upply;

c th t u pybl th tblupply.


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(3) Wh lf f b bt h b m by th dtGl t p y pymt pt f th tblupply f whh th t u pybl ubqutly

by th p, th p hll py t th dtGl mut lult wth th fllwgfmul:

a2 c

B

wh a2 th pymt pt f thtbl upply;

B th t f th tbl upply;

c th t u pybl th tblupply.

Relief for second-hand goods

60. (1) ay tbl p my, ubjt t th pbt, u ut f y t hgbl y upplyf g f th pb pt wh t whgbl th pu upply f g.

(2) Th t hgbl th upply f g f t ubt (1) hll b u t th t hg f th upplyf g w f t qul t th f x - Y,

wh x th t f whh th g uppl;

Y th t f whh th g wqu,

wh th , t hll t b hg.

(3) Th t hll pply t wh th pu

upply f g, twthtg ubt (1), th pumptt f g tk pl bf th ppt t.


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Bill68

(4) F th pup f th t, f t upply

f g wh t w hgbl lu f t th

mtt u pgph 4 f th s shul.

Recovery of tax, etc., erroneously refunded

61. Wh y t, plty uhg ft hg b p

h b uly fu t y p, th p hll

py th fu uly p t hm up m m by

th dt Gl wth y fm th t whh

th fu w m.

Tourist Refund Scheme

62. (1) Th hll b hm t b kw Tut rfu

shm whh llw y tut wh qulf t lm fu

t p t g puh Mly fm

pp utlt.

(2) Th pt f th Tut rfu shm hll b pb.

Remission of tax, etc.

63. (1) Th Mt my mt th whl y pt f th t

u pybl u th at wh h m ft.

(2) Th dt Gl my mt th whl y pt fth plty pybl uhg u u th at wh

t jut qutbl t .

(3) Wh p wh h b gt m u

ubt (1) (2) h p y f th t, plty

uhg t whh th m lt, h hll b ttl t

fu f th mut f t, plty uhg whh hb mtt.


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Remission of tax on goods lost, etc., under customs control

64. (1) Wh y mpt g

(a) by ubl t, lt, mg ty;

(b) lt thugh thft pt,

t y tm ft th l Mly but bf ml

fm utm tl, th dt Gl my mt th whl

y pt f y t u pybl th.

(2) aft ml f y g fm utm tl, btmt f y t hg th mptt f th g

hll b llw

(a) ut f l mg;

(b) ut f y lm tht th wght, mu, lum

lu tm by th dt Gl f th

pup f tg th t th g, y

th ft fftg th g, t,

ul t wtg f th lm h b g t th dt

Gl by y lmt t bf th tm f th ml.

Part viii

sPeciaL cases

Non-application to Government

65. (1) Th at hll t pply lt t y upply f

g m by

(a) th Fl Gmt stt Gmt, ul

th Mt thw t th Gazette;

(b) y ll uthty ttuty by pt f t

gulty fmt fut.


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Bill70

(2) F th pup f ubt (1), th ll uthty ttuty by tk t pfm t gulty fmtfut wh

(a) th ll uthty ttuty by g pw byy wtt lw pt f t wth thpfm f t gulty fmt fut;

(b) th upply m by th ll uthty ttuty by t f th m k ml t tbl upplym by y th p th u futhf bu.

Agents

66. (1) Wh g uppl by gt tg bhlf f ppl, th upply hll b m t b mby th ppl t by th gt.

(2) Wh g uppl t gt tg bhlf f ppl, th upply hll b m t b m

t th ppl t t th gt.

(3) Wh g uppl thugh gttg h w m, th upply hll b tt upplyt th gt upply by th gt.

(4) ntwthtg ubt (3), wh gt tg h w m ut th g t th gb u ubpgph 4(7) f th Ft shul

(a) upply by ppl wh tbl p t thut hll b g;

(b) th upply m by th ut hll b tt upply m by th ppl th ut whth t h tbl p hll b lbl f y tu pybl th upply.

(5) Wh g uppl by gt tg

bhlf f ppl wh tbl p tblg Mly, th upply hll b m t b m by

th gt:


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P tht th upply m t b m by th gt hllt lu y upply m by th gt h w m.

(6) F th pup f ubt (5), p hll b tt t blgg Mly f

(a) h h bu tblhmt th f tblhmt Mly;

(b) h h uh tblhmt y uty h uulpl f t Mly;

(c) h h uh tblhmt bth Mly lwh h tblhmt whh mt tly

wth th upply t Mly,

f th pup f pgph (a), (b) (c), ftblhmt Mly y th uty lu bh gy thugh whh p bu Mly tht th uty, th my b.

(7) Wh g mpt uppl by gt wh tbl p tg bhlf f ppl wh pth th tbl p, th g hll b m t b

mpt uppl by th gt.

Supplies spanning change in rate or description

67. (1) ntwthtg t 11, th t hll pply whth hg th

(a) t f t f u t 10;

(b) pt f th upply f g tm

z-t upply u t 17;

(c) pt f th upply f g tm mpt upply u t 18.

(2) Wh th hg th t f t f ut 10, th t t whh t hgbl y upplypg th hg th t f t hll b fllw:

(a) t hll b hg t th l t t th hgh fth fllwg mut:

() full pymt pt pymt bf th

t f hg th t f t;


72/180

Bill72

() lu f th upply f g wh th g whlly ptly m m lbl whlly ptly pfm bf

th t f hg th t f t;

(b) t hll b hg t th w t t th ff,f y, btw th mut f th whl upply thmut f t pgph (a).

(3) Wh th hg th pt f th upply fg tm z-t upply u t17, th t t whh t hgbl th upply pgth hg th pt hll b fllw:

(a) th f z-t upply bg hg t t t upply p th hg

() t hll b hg th hgh f thfllwg mut:

(aa) full pymt pt pymt bfth t f hg th pt;

(bb) lu f th z-t upply f g wh

th g whlly ptly m m lbl whlly ptly pfm bf th t f hg th pt;

() t hll b hg th ff, f y,btw th mut f th whl upply thmut f t ubpgph (a)();

(b) th f t t upply bg hg t z-t upply p th hg

() t hll b hg th hgh f th fllwgmut:


(bb) lu f th t t upply f thg wh th g whlly ptlym m lbl whlly ptly pfm bf th t

f hg th pt;


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() t hll b hg th ff, f y,

btw th mut f th whl upply th

mut f t ubpgph (b)().

(4) Wh th hg th pt f th upply f

g tm mpt upply u t

18, th t t whh t hgbl th upply pgth hg th pt hll b fllw:

(a) th f mpt upply bg hg t tbl upply p th hg

() t hll b hg th hgh f th

fllwg mut:(aa) full pymt pt pymt bf

th t f hg th pt;

(bb) lu f th mpt upply f g whth g whlly ptly m

m lbl whlly

ptly pfm bf th t f hg

th pt;

() t hll b hg th ff, f y,

btw th mut f th whl upply thmut f t ubpgph (a)();

(b) th f tbl upply bg hg t

mpt upply p th hg

() t hll b hg t th l t t th

hgh f th fllwg mut:


(bb) lu f th tbl upply f th g

wh th g whlly ptly

m m lbl

whlly ptly pfm bf th t

f hg th pt;

() t hll b hg th ff, f y,btw th mut f th whl upply th

mut f t ubpgph (b)().


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Bill74

(5) F th pup f th t

(a) y upply pg th hg th t f t pt f t y upply wh

() full pymt bf th t f hg th t f t pt th g whlly m m lbl whlly pfm ft th t;

() full pymt ft th t f hg th t f t pt th g whlly m m lbl whlly pfm bf th t;

() full pymt bf th t f hg th t f t pt th g ptly m m lbl ptly pfm bf ft th t;

() full pymt ft th t f hg th t f t pt th g ptly m m lbl ptly pfm bf ft th t;

() th g whlly m m lbl whlly pfm bf th t fhg th t f t pt ptpymt bf ft th t;

() th g whlly m m lbl whlly pfm ft th t fhg th t f t pt ptpymt bf ft th t;

() pt pymt bf th t f hg th t f t pt pt pymt ft th t;

() pt pymt bf th t f hg th t f t pt th g ptly m m lbl ptly pfm ft th t;

() g ptly m m lbl ptly pfm bf th t f

hg th t f t pt ptpymt ft th t;


75/180


() g ptly m m lbl

ptly pfm bf th t f

hg th t f t pt th

g ptly m m lbl ptly pfm ft th t;

(b) w t t m th t f t pplbl th t

th hg th t f t m t pt;

(c) l t t m th t f t pplbl mmtly

bf th t th hg th t f t m t

pt;

(d) t t upply m y upply whh hgbl t t f t f u t 10.

(6) ay p wh t th t mmt

ff.

Adjustment of contracts on changes in tax

68. Wh ft th tg t y tt f y tblupply f g bf th g uppl

pfm, th hg th t f t hg

th upply, th ul p p f th lu f

y uh hg th t hg t th tt

wh th hg th t f t h b tk t ut,

th tt hll b m t b jut fllw:

(a) wh th hg th t f t th upply

lbl t b hg wth t th mut fy t hg hgbl lt t th upply,

th uppl my t th g p th tt

th mut f th t th th t;

(b) wh th hg th t f t th upply

mpt fm t u th mut f y t hg

hgbl lt t th upply, th uppl my

ut fm th g p th tt th mut

f th t th ut f th t.


76/180

Bill76

Transfer of going concern

69. (1) Wh y tbl p (hft f t th

tf) tf h bu t th p (hftf t th tf) gg

(a) f th pup f tmg whth th tf lbl t b gt u th at, th tf hllb tt hg th bu bf wll ft th tf y upply by th tfhll b tt uppl by th tf;

(b) th tf hll tf t th tf, ulthw pmtt wtg by th ff f g

t up th qut f th tf,ll ltg t th bu qu ut 36 th tf hll kp th wth t 36.

(2) Wh

(a) bu pt thf by tbl p tf gg t tf wh t b tbl p by tu f th tf

tgth wth th t f th bu; (b) by tu f th s shul, th upply f th t

t th tbl p tt th upply fg upply f ,

th tf hll b m t h u put t th lu f th upply f th t t h ut thput t fm y utput t u fm hm th y f thupply.

(3) F th pup f th t, th lu f th upply fy t u ubt (2) hll b lult wth t 15 wthut th t f t.

(4) Th tf tf my lm y put tu whh tl t th tf f gg .

Joint venture

70. (1) Wh tw m gt p ptpt ptlum-lt tty u jt tu,


77/180


ttully wtg, f th pup f mkg tbl upply(hft f t tu), th tu my pplyt th dt Gl t b m jt tu.

(2) Th tu hll, th pplt u ubt (1),mt f th tu t b th tu pt tppt jt ptg mpy t b th tu pt.

(3) a jt ptg mpy ppt u ubt (2)hll b m t b tbl p f th pup f thjt tu.

(4) Wh jt tu u ubt (1) h bpp, th jt tu hll b gt gtp th gtt hll b th m f th tupt.

(5) Wh jt tu h b gt u ubt(4)

(a) th tu pt hll mt pt utf th jt tu;

(b) y tbl upply f g f th pup fyg bu f th jt tu btw tu th tu pt hll b g;

(c) wh

() h tu qu y tbl upply f g f th jt tu, h hll lmth ut f put t qut mby hm pt f th jt tu;

() th tu pt qu y tbl upply fg f th jt tu, h hlllm th ut f put t qutm by hm pt f th jt tu;

(d) h tu hll ut py f t th upplm by hm pt f th jt tu.

(6) Th dt Gl my l th gtt f jttu u ubt (4) f h m ft f th ptt fth u.


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Bill78

(7) all tu f th jt tu hll b lbl jtly lly f y t u fm tu pt.

(8) Wh th Mt pb y th tty t bm jt tu u t 181, th t hllpply mutatis mutandis t th pb tty.

(9) F th pup f th t

(a) jt tu m ttul gmt whbytw m pt utk m tty tht ubjt t jt tl but t lu jtly-tll tt;

(b) ptlum-lt tty m uptm ttywhh bg wth tl plt lug m llg tt wh th put (ul tul g) l th pltfm t b tptt tg flt;

(c) y ptlum-lt tty whh utu t th pty hll b tk tty utk mg by th th pty t tty utk mg by th jt tu;

(d) tu m pty t jt tu h jttl tht jt tu;

(e) tu pt m th p wh pt mg th jt tu.

(10) ay p wh t ubt (5) pt fpgph (d) mmt ff.

Warehousing Scheme

71. (1) Wh mpt g whh t wul b hgblu th at uppl whl thy ubjt t whughm bf th uty pt, th f th m th uh upply, y but th lt uh upply hll, pt wh thty tt pp, b g.

(2) Th lt upply f t ubt (1) hll b tt tkg pl t th uty pt th lu f th upply hllb tt lug th uty, f y.


79/180


(3) Th t th lt upply f t ubt (1)

hll b u pybl t th uty pt, tgth wth th

uty, f y, by th p wh qu t py th uty ,f uty u pybl, by th p by whm th g

m, pt my b thw p by gult

m u th at.

(4) n p hll m fm whug hm y

g ubjt t t uty pt

(a) ft pymt f th t tgth wth th uty, f y;

(b) f th g utm whu l whu,u uh t th dt Gl m ft

t mp, f pt th utm whu

l whu;

(c) wth uh t th dt Gl

m ft t mp, f -pt fm Mly,

hll y g b m fm whu.

(5) ay g whh t ubjt t y uty hll b

tu bg u utm tl f thy ubjt t

whug hm hll b tu bg m

fm utm tl f thy m fm whug

hm.

(6) a f th t t g bg ubjt t

whug hm hll b f t g bg kpt

whu bg tpt btw whu wthut

th pymt f y t uty f t th ml

f g fm whu hll b tu gly.

(7) F th pup f th t

(a) utm whu h th mg g t t

t 2 f th cutm at 1967;

(b) uty m utm uty uty bth utm

uty uty;(c) uty f hp h th mg g t t t

2 f th cutm at 1967;


80/180

Bill80

(d) uty pt lt t y g, m th tm

wh th g m fm th whug

hm;

(e) l l pt h th mg g t t


(f) l whu h th mg g t t


(g) whu m

() y utm whu;

() y l whu;

() y uty f hp;

() y l l pt.

(8) ay p wh t ubt (4) mmt

ff.

Approved Trader Scheme

72. (1) Th hll b hm t b kw app

T shm whh llw th dt Gl t up

th pymt f t hgbl th g mpt by y

tbl p wh qulf t th tm f mptt p

tht th g mpt th u futh f h

bu.

(2) ay tbl p gt ppl u th app

T shm hll ut th up pymt f t tgthwth th t hgbl th upply f g m

by hm th tu f th tbl p t whh th up

lt ubjt t th pb t.

Approved Toll Manufacturer Scheme


Tll Muftu shm whh llw y tbl pwh qulf t g th upply f g whh mp


81/180


th ttmt pg f g f t p whblg uty th th Mly ubjt t th pbt (hft f t th tll muftu).

(2) ay p wh blg t Mly thtt p g fm th tll muftu (hftf t th pt) hll ut py f t f th pt h hmlf uppl qu th g Mly th u futh f h bu fth upply w tbl upply.

(3) ntwthtg t 11, th upply f th tt p g hll b g tkg pl t th l

f th fllwg tm:

(a) wh pymt pt f th upply m;

(b) wh th pt ltg t thupply.

(4) Th pt hll

(a) f h tbl p, lu th t u pybl

h tu;

(b) f h t tbl p, b lbl f th t.

(5) Th pt hll ut py f th t f tht w t upply m by hm.

(6) F th pup f th t, p hll b tt blgg uty f

(a) h h tht uty bu tblhmt ftblhmt uh tblhmt lwh;

(b) h h uh tblhmt y uty but h uulpl f tht uty;

(c) h h uh tblhmt bth tht uty lwh h tblhmt whh mt tly wth th upply tht uty.

(7) F th pup f ubt (6), f tblhmt y uty lu bh gy thugh whh p bu tht uty.


82/180

Bill82

Approved Jeweller Scheme


Jwll shm whh llw y tbl p wh qulft tt pb upply f g t hm f h h hmlfuppl qu th g th u futh f hbu (hft f t th pp jwll).

(2) Wh y tbl p mk y pb upply fg t th pp jwll th pb upply f g tbl upply (hft f t th uppl), t th pb upply f g hll t b ut by thuppl ubjt t th pb t.

(3) Th pp jwll wh th pb upplyf g fm th uppl hll ut py f th t f h hmlf h uppl qu th g Mly th u futh f h bu f th pbupply f g w tbl upply.

(4) ntwthtg t 11, th pb upply f ghll b tt tkg pl t th l f th fllwgtm:

(a) wh pymt pt f th pb upplyf g m;

(b) wh th pp jwll ltgt th upply.

(5) Th pp jwll hll ut py f th t f th t w t th pb upply f g mby hm.

Flat Rate Scheme

75. (1) Th hll b hm t b kw Flt rtshm whh llw y p wh qulf yg bu lg th pb tt (hftf t th pp p) t lu pb fltt t th t f y tbl upply f gm by hm fm th pb tt t y gtp th u futh f th bu.


83/180


(2) Th pp p hll t

(a) ut f th pb flt t t;

(b) b ttl t t f put t gt utput t ut 38.

(3) Th gt p hll b ttl t t f putt gt utput t u t 38 y tbl upplyf g qu fm th pp p fm th pbtt u th Flt rt shm qul t th pb fltt t th upply.

Equity and futures market

76. (1) a hl f cptl Mkt s L hl f cptl Mkt s rptt Lhll b tt gl tty f th pup f gttu th at:

P tht th hl f cptl Mkt s L

tbl p.

(2) Th gtt f th gl tty hll b th mf th hl f th cptl Mkt s L thhl f th cptl Mkt s L hll b th lmmb f th gl tty.

(3) Wh th hl f cptl Mkt s L

hl f cptl Mkt s rptt L

h b gt gl tty

(a) th hl f th cptl Mkt s rptt

L hll b mmb f th gl tty;

(b) y tbl upply f g yg

bu f lg ut tg futu

tt btw mmb l mmb f th

gl tty hll b g;

(c) y bu f lg ut tg futu

tt tt by mmb f th gl tty hll

b tt upply m by th l mmb;


84/180

Bill84

(d) y upply f g yg bu

f lg ut tg futu tt

m t mmb f th gl tty hll b tt

upply m t th l mmb;

(e) th l mmb f th gl tty hll mt pt

ut f h mmb f h gl tty;

(f) th l mmb f th gl tty hll b lbl y

tbl upply m by th gl tty yg

bu f lg ut tg futu

tt;

(g) y put t llwbl t y mmb f th gltty yg bu f lg ut

tg futu tt hll b lm by th

l mmb bhlf th mmb f th gl

tty.

(4) F th pup f th t

(a) cptl Mkt s L h th mg

g t t t 2 f th cptl Mkt

s at 2007 [Act 671];

(b) cptl Mkt s rptt L h

th mg g t t t 2 f th cptl

Mkt s at 2007.

Part ix

Goods and services Tax rULinG

Public ruling

77. (1) Th dt Gl my, t y tm, mk publ

ulg th pplt f y p f th at lt

t y p l f p, y typ f gmt.

(2) Th dt Gl my wthw, th whlly ptly,y publ ulg m u th t.


85/180


(3) ntwthtg y p f th at, wh publ

ulg ubt (1) ppl t y p lt t

gmt th p ppl th p th m

tt th ulg, th dt Gl hll pply th p lt t th p th gmt wth

th ulg.

Advance ruling

78. (1) subjt t th t y gult m u

th at, th pplt m by y p, th dt

Gl hll mk ulg th pplt f yp f th at t th p t th gmt f

whh th ulg ught th ulg hll tk fft fm

th t pf th ulg.

(2) a pplt u ubt (1) hll b m uh

m fm th dt Gl my tm

ubjt t th pb f.

(3) ntwthtg y p f th at, wh ulg ppl t y p lt t gmt th

p ppl th p th m tt th ulg,

th dt Gl hll pply th p lt t th

p th gmt wth th ulg.

(4) a ulg m u ubt (1) t

pply t p lt t gmt f

(a) th gmt mtlly fft fm th gmt

tt th ulg;

(b) th w mtl m mptt ,

t wth th pplt f th ulg;

(c) th dt Gl mk umpt but futu

t th mtt tht mtl t th ulg,

tht umpt ubqutly p t b t;

(d) th p fl t tfy y f th t tpultby th dt Gl.


86/180

Bill86

Finality of an advance ruling

79. (1) a ulg u t y p f th pup

f y gmt hll b fl.

(2) n ppl hll b lg by y p gt y ulg.

Receiving two advance rulings

80. Wh pplt tw m fft

ulg th m ubjt mtt, th ulg hll b m bg th pplt hll mmtly tfy th

dt Gl wh hll, wth thty y fm th t f

th tft, u w ulg.

Ruling not applicable when provision of the Act is amended

or repealed

81. a ulg hll t pply fm th t p f that m pl t th tt tht th mmt

pl hg th wy th p ppl th ulg.

Part x

enForceMenT

Powers of inspection and investigation

82. ay ff f g t hll h ll

th pw y t y ut pt t tgt

th mm f y ff u th at.

Access to place or premise

83. (1) ay ff f g t hll f th

pup f th at t ll tm h full f t y

pl pm wh y p h bu.


87/180


(2) Wh y ff f g t h pw u ubt (1), th p wh hbu y th p pt t th pl pm t

tht tm f ty hll p t hm ll bl flt t f th f h ut u th t.

(3) Wh y ff f g t tup y pl pm wth th t, hmy

(a) qu th tbl p y th p t puy g, umt thg whh lt t thp bu , f h tbl p, y

whh qu t b kpt u t 36;

(b) m y g, umt thg;

(c) z t y g, umt thg f hp t my ff f th mm fy ff u th at;

(d) qu th p t w y qut ltg t yg, umt thg;

(e) qu y t, lp th ptl thpl pm t b p;

(f) t th k p f th w f th bu, p m y pkg, y g mtl th pl pm;

(g) tk mpl f y g mtl mk p tt f y umt, f h m y.

(4) Wh y ff f g t ublt bt full f t th pl pm uubt (1) t y ptl t th, h my, ty tm, t th pl pm p th ptl byf f y.

(5) ay p wh fu t pmt y ff fg t t t up y pl pm wth th t mmt ff hll, t, b lbl t mpmt f tm t g y t f t g hu thuggt t bth.


88/180

Bill88

Access to recorded information or computerized data

84. (1) ay ff f g t g

h pw u t 82, 83 86 y ff f g t g h pw u t 87 hll bg t y fmt mputz t,whth t mput thw.

(2) i g h pw, th ff f g t th ff f g t, th my b

(a) my pt hk th pt f y mput y t pptu mtl whh h

h bl u t upt h b u t wth tht fmt t;

(b) my qu

() th p by whm wh bhlf, th ffh bl u t upt, th mput h b u;

() th p hg hg f, thw wth, th pt f th mput,

pptu mtl,

t p hm wth uh bl t h my quf th pup f th t.

(3) Th ff f g t th fff g t, th my b, my mk p tk tt f th fmt mputz tf h m y.

(4) F th pup f ubt (1), lu bgp wth th y pw, ypt , ypt, ftw hw y th m qu tbl mph f fmt mputzt.

Magistrate may issue search warrant

85. (1) Wh t pp t y Mgtt, up wtt

fmt up th ft y quy whh h my thky, tht th bl u t bl tht ypl, pm y, th l pt


89/180


y g, umt thg whh my ff f thmm f ff u th at, th Mgtt myu wt uthzg y ff f g tm th, t y tm wth wthut t

(a) t t th pl, pm y t hf z th g, umt thg;

(b) t t y p p bg th pl, pm y wh p th g, umt thg fu wh my bly b upt hg l pt uh g, umt thg.

(2) Th ff f g t uthz uubt (1) my, f t y t

(a) bk p y ut f th pl, pm y t y pt thf, f yfbly;

(b) m by f y btut t th ty t h t z h mpw t fft;

(c) t y p fu th pl, pm

y utl th h h b mplt.

When search may be made without warrant

86. Wh t pp t th ff f g t tht th bl u t bl tht ypl, pm y th l pty g, umt thg whh my ff f thmm f y ff u th at f h h bl

gu f blg tht by f th ly btg h wt th g, umt thg lkly t bm, h my , up pt f th pl,pm y ll th pw u t 85 thm m f h w mpw t by wtu u tht t.

Power to stop and search conveyance

87. (1) Th ff f g t my tp m y y f th pup f tg whthy g pt f whh h h t bl tht


90/180

Bill90

ff u th at h b mmtt t th th p tl hg f th y hll,f qu t by th ff f g t

(a) tp th y llw th ff f g t t m t;

(b) m th y t th pl f mt;

(c) t p utl pm t h b g byth ff f g t.

(2) Th p tl hg f th y

m u th t hll, th qut f th fff g t, p ll pt f th y fmt by th ff f g t tkll mu y t bl th mt th fff g t y t b m.

Seizure of goods, etc., the subject of an offence

88. (1) all g, umt thg pt f whh thff f g t h bl u t upttht th h b mmtt y ff u th at ylt f y f th p f th at y ptl,pkg y (f th y l, th l t g tw hu t t gt tg fth y ft, th ft th th ftgg ttl g) whh th g, umt thg my h b fu whh h b u t

wth th ff lt, y th g, umt thg whh my bly b bl t h bg th, my b z by th ff f g t y pl th l th ttl wt.

(2) Wh y g, umt, thg, ptl, pkg y z u th at, th ff f g t hll fthwth g t wtg f th zu th gu thf t th w f th g, umt,ptl, pkg y, f kw, th by lg

th t t hm plly by pt t h pl f b, fkw.


91/180


(3) Th t ltg t th zu f

(a) y g, umt thg hll pply t ll th ttf y ptl, pkg y whh th

m fu t y tl u t l thm;

(b) y y hll pply t th tkl, qupmt fuhg f th y f th y ml hl, t y ml by whh th m w.

(4) ay g f phbl tu y ml zu th t my fthwth b l th p f th

l hl t b th ult f y put lm.

List of goods, etc., seized

89. (1) ept p ubt (2), wh y zu m u th Pt, th ff f g t th ff f g t, th myb, hll pp lt f th g, umt thg z

mmtly l py g by hm t th upf th pl pm th w f th y whhh b h t y th p pt t th pl,pm y.

(2) Wh th pl pm uup, th ffhll, wh pbl, pt lt f th g umtz puuly t th pl pm.

Return or disposal of movable goods

90. (1) Wh y mbl g h b z u thPt, ff f g t my, t ht

(a) tmply tu th mbl g t th w thf t th p fm wh p, uty tlt w z, t y p th ff fg t my ttl tht,

ubjt t uh tm t th fff g t my mp, , ubjt


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Bill92

y , t ufft uty bg fuh t thtft f th ff f g t tht th mbl g hll b u t th

ff f g t mbg m by th ff f g t tht th tm t, f y, hllb mpl wth;

(b) tu th mbl g t th w thf t thp fm wh p, uty tl tw z, t uh p th ff fg t my ttl tht,wth lbty f th p t whm th mbl g

tu t p f th m, th tu bgubjt t uty bg fuh t th tft fth ff f g t mutt l th mut whh, th p f th ff f g t, pt

() th lu f th mbl g, th t whh th g tu;

() th t u pybl pt thf,

f th pymt f th mut u t th dt Gl th t f th ut mkg f th fftu ut 123;

(c) ll ty th mbl g, pppt thumt, wh t lg tu wh, th p f th ff f g t, t f phbl gu tu lklyt ply tt qulty lu, wh t l, h hll hl th p f l t b thult f y put lm.

(2) Wh y mbl g tu pu ubt (1), umt puptg t b tft wth ubt 118(1) hll b u by th ff f g t.

(3) ay p wh

(a) fl t u m t ff f g t th mbl g tmply tut hm u pgph (1)(a);


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(b) fl t mply wth t y f th tm

t mp u pgph (1)(a),

mmt ff hll, t, b lbl t ft g t thu ggt t mpmt f tm

t g y t bth.

(4) Th ml lblty f y p u ubt (3)

hll b t t y th lblty tht th p

y th p my u u th tm t

ltg t th tu f th mbl g u pgph (1)(a).

(5) Th p f ubt (3) hll t pply t thp, f y, wh th gut uty f th p t

whm th g tu u pgph (1)(a).

(6) Th Mt my, th glly y ptul

l f , g uh t t th dt Gl

h my m y pt wth g t th f

th pw f th ff f g

t u ubt (1).

(7) n p hll b ttl t mt y t

ut f y t y tk by bhlf

f th Mt by bhlf f ff f g

t u th t, ut hll h y

jut t tt y uh t.

(8) F th pup f th t, mbl g lu

y pt f mbl g wht z u th

at.

Powers of arrest

91. (1) ay ff f g t my t wthut

wt

(a) y p fu mmttg ttmptg t mmt,

mplyg g y p t mmt bttgth mm f, ff u th at;


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(b) y p whm h my bly upt t h h p y g, umt thg lbl tzu u th Pt;

(c) y p whm h my bly upt t hmmtt ff u th at,

th ff f g t my h ut b h y p t:

P tht

(a) y p t wh qut tht h p bh th p f ff f g t hll t b h pt thp f u th up f th ff,but th p my b t utl th l f thff, tk t y ff pl tt whth ff my b fu;

(B) th g bggg f y p wh qut t bpt wh thy h pt hmlfwth bl tm hll t b h pt

h p;(c) p hll b h pt by th p f

th m g, uh h hll b utwth tt g t y.

(2) ay ff f g t mkg tu ubt (1) hll, wthut uy ly, bg thp t t th t pl tt, thft thp hll b lt wth wth th lw ltg t

ml pu f th tm bg f.

(3) if y p lbl t t u th at t tt th tm f mmttg th ff f whh h lbl, ft th t mk h p, h my t y tm thftb t lt wth f h h b t t th tmf mmttg th ff.

(4) a ff f g t my u t btk phtgph, fg, thumb mp y th fmf tft tht my b qu u y th wttlw f y p hg wth ff gt th at.


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(5) ey p t my b l fmuty

(a) h ptg uh bl um f my th

ff f g t my qu;

(b) h utg b, wth uh uty ut, th ff f g t my qu;

(c) h ptg uh bl um f my th ff f g t my qu h utg b, wth uh uty ut, th ff f g t my qu.

(6) ay p wh h b l fm uty uubt (5) my b t wthut wt by y fff g t

(a) f th ff h bl gu f blg thty t ubjt t whh th p wl thw mtt t bl h b lkly t b bh;

(b) bg tf wtg by th uty f th ptht th p lkly t bh y t ubjt t whh th p w l thtth uty wh t b l f h blgt uty.

Power to examine persons

92. (1) a ff f g t tgtg ff u th at my

(a) y p wh pp t b qut wth thft umt f th t tt bf hmf th pup f bg m lly ltt y mtt whh my, h p, t thtgt t th ff;

(b) y p t pu bf hm y umt

y tf py f th umt y thtl thg whh my, h p, t thtgt t th ff.


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(2) Pgph (1)(b) hll t pply t bk bk.

(3) a p t whm u pgph (1)(a) h

b g hll

(a) tt wth th tm f th t b

m, hll tu t tt fm y-t-y

wh t utl th mt mplt;

(b) ug th mt, b bu t w ll qut

ltg t th put t hm hll b lglly

bu t tt th tuth, whth t th w

m whlly ptly w t qut but hmy fu t w y qut th w t whh

wul h ty t p hm t ml

hg plty fftu.

(4) a p t whm h b g u pgph

(1)(b) hll t l, ty, lt, m fm Mly,

l wth, p, p f, y umt, tl thg

pf th , lt f y ty umt,

tl thg, u th t t b , t pt th t.

(5) a p t whm g u ubt (1)

hll mply wth th wth th qumt f

ubt (3) (4) twthtg y wtt lw t th

ty.

(6) a ttmt m by y p th u f

tgt u th at whth t ut h bmt t hm u ubt 93(3) hll b

wtg by th ff f g t mg

hm th ttmt hll b t g

by th p, wh th p fu t g th ,

th ff f g t hll t

u h h th ft f th ful th f t, f

y, tt by th p m.

(7) Th f mt m th u f

tgt u th at y umt, tl thg


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pu u pgph (1)(a), hll, twthtg y

wtt lw t th ty, b mbl y

pg u th at y ut

(a) f ff u th at;

(b) f th fftu f g u t 123 124,

gl whth th pg gt th p wh

w m, wh pu th umt, tl thg,

gt y th p.

(8) ay p wh t ubt (4) (5) mmt

ff.

Admissibility of statements in evidence

93. (1) i y tl quy by ut t ff u

th at, y ttmt, whth th ttmt mut t

f t whth t l wtg, m t y

tm, whth bf ft th p hg whth

th u f tgt u th at t, whth t whlly ptly w t qut, by u

p t th hg f y ff f g

t, whth t tpt t hm by y ff f g

t y th p, hll, twthtg y

wtt lw t th ty, b mbl t h tl

, f th p t hmlf wt, th ttmt my

b u -mt f th pup f mphg

h t.

(2) n ttmt m u ubt (1) hll b mbl

u -

Gst Act Bill

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Transcript of Gst Act Bill