Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part I · Preliminary
1. Short title and commencement
Feedback & support(1)
This Act may be cited as the Sales Tax Act 2018.
(2)
This Act comes into operation on a date to be appointed by the
Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different Parts or different provisions of this Act.
Minister
Defined · s 2
“Minister” means the Minister charged with the responsibility for finance;
(3)
Notwithstanding subsection (2), the Minister may, by notification in the Gazette, appoint the effective date for the charging and levying of sales tax under this Act.