Clause 6

Amendment of section 25

of Goods and Services Tax (Amendment) Bill

BillNot in forceProvision 6 of 18

Section 25(2) of the principal Act is amended by deleting the word “and” at the end of paragraph (e), and by inserting immediately thereafter the following paragraphs:“(ea)prohibit the selling, giving or receiving in prescribed circumstances of goods in respect of which a claim for refund has been submitted or endorsed by the prescribed person;

(eb)provide for the seizure and forfeiture of goods referred to in paragraph (ea); and”.

Read in full context — Goods and Services Tax (Amendment) Bill →

Clause 6

Amendment of section 25

of Goods and Services Tax (Amendment) Bill

BillNot in forceProvision 6 of 18

Section 25(2) of the principal Act is amended by deleting the word “and” at the end of paragraph (e), and by inserting immediately thereafter the following paragraphs:“(ea)prohibit the selling, giving or receiving in prescribed circumstances of goods in respect of which a claim for refund has been submitted or endorsed by the prescribed person;

(eb)provide for the seizure and forfeiture of goods referred to in paragraph (ea); and”.

Read in full context — Goods and Services Tax (Amendment) Bill →