Clause 12
Amendment of section 78
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 12 of 18
Clause 12
Section 78 of the principal Act is amended —
(a)
by deleting the words “or penalty” in the fourth and fifth lines of subsection (1); and
(b)
by inserting, immediately after subsection (6), the following subsection:“(7) For the purposes of this section, tax includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.”.