Clause 15
Amendment of section 59
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 15 of 19
Clause 15
Section 59 of the principal Act is amended —
(a)
by inserting, immediately after the words “output tax” in subsection (1)(a), the words “or any tax that is accountable pursuant to regulations made under section 27A”; and
(b)
by inserting, immediately after the words “output tax” in subsection (2)(a), the words “or any tax that is accountable pursuant to regulations made under section 27A”.