Clause 18
Amendment of section 62A
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 18 of 26
Clause 18
Section 62A of the principal Act is amended —
(a)
by inserting, immediately after the words “Seventh Schedule supply” in subsection (1), the words “of services”;
(b)
by inserting, immediately after subsection (1), the following subsection:“(1A) A person who receives a Seventh Schedule supply of goods (Y) commits an offence if —
(a)
Y is not a registered person; and
(b)
Y provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to whether Y is a registered person.”; and
(c)
by inserting, immediately after the words “subsection (1)” in subsection (2), the words “or (1A)”.