Section 11
Section 24 of the principal Act is amended—
of Tourism Tax (Amendment) Act 2021
Amendment ActIn forceProvision 11 of 21
Section 11
(a)
in subsection (1)—
(i)
by inserting after the word “operator” the words
“or digital platform service provider”;
(ii)
by inserting after the words “operator’s return”
the words “or digital platform service provider’s return”; and
(iii)
by inserting after the words “subsection 19(1)”
the words “or subsection 20i(1)”; and
14
(b)
in subsection (2), by inserting after the word “operator”
the words “or digital platform service provider”.
Amendment of section 25