Section 6
Section 106 of the principal Act is amended in subsection (2)—
of Sales Tax (Amendment) Act 2022
Amendment ActIn forceProvision 6 of 10
Section 6
(a)
in paragraph (a), by substituting for the words “registration of manufacturers” the words “registration of manufacturers and sellers”;
(b)
in paragraph (c), by substituting for the words “taxable goods” the words “the taxable goods and low value goods”; and
(c)
by inserting after paragraph (k) the following paragraph:
“(ka) all matters relating to low value goods;”.