Goods and Services Tax (Amendment) Bill

in the section heading, replace “Government” with “public agencies”;

replace subsections (1) and (2) with —“(1) Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business.(2) For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business.(2A) However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette, prescribe.”; and

after subsection (3), insert —“(4) In this section, “public agency” means —

any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or

a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.”.

in the Seventh Schedule, in paragraph 2A(e), replace “, if made by the Government, would be a supply prescribed under section 28(1)” with “would, if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A)”; and

in the Eighth Schedule, under the heading “Services”, in paragraph 1(d), replace “if made by the Government, be a supply prescribed under section 28(1)” with “if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A)”.