Goods and Services Tax

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:

• Goods and Services Tax Act

• Goods And Services Tax (Application Of Customs Act) (Provisions On Trials, Proceedings, Offences And Penalties) Order

• Goods And Services Tax (Imports Relief) Order

• Goods And Services Tax (Application of Legislation relating to Customs and Excise Duties) Order

• Goods and Services Tax (General) Regulations

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