Regulation 26
Disallowance of input tax
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 29 of 188
Regulation 26
Input tax incurred by a taxable person in respect of any of the following:
(a)
club subscription fee;
(b)
medical and accident insurance premium;
(c)
medical expenses;
(d)
family benefits;
(e)
any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance,is excluded from any credit under sections 19 and 20 of the Act.