Section 24
Deduction from return of refunded tourism tax
ActIn forceProvision 35 of 88
Section 24
(a)
cancellation of accommodation; or
(b)
such other reason as may be approved by the Director
General.
(2)
The operator or digital platform service provider shall make the deduction referred to in subsection (1) within one year after the refund of the tourism tax was made, or such extended period as may be approved by the Director General.
Tourism Tax 33
Power to collect tourism tax, etc., from persons owing money to operator or digital platform service provider