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Goods and Services Tax

Links to the Goods and Services Tax Act and key GST regulations.

Last updated on 12 January 2026

The Goods and Services Tax Act 1993 is an Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.

Click on the links below to view the Goods and Services Tax Act and selected subsidiary legislation:

Please note that only key subsidiary legislation have been reproduced on this website.