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In forceAs enacted

Subsidiary Legislation

Goods and Services Tax Act 1993 (Amendment of Sixth Schedule) Order 2026

The text

reg 1Citation and commencement

This Order is the Goods and Services Tax Act 1993 (Amendment of Sixth Schedule) Order 2026 and comes into operation on 11 September 2026.

reg 2Amendment of Sixth Schedule

In the Goods and Services Tax Act 1993, in the Sixth Schedule, in Part 1, after item 12, insert —“13. Small and Medium Enterprise (SME) Cash Grant 2026”.