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Service Tax (Amendment) Act 2019 · s 28

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s 28Amendment of section 32

Section 32 of the principal Act is amended—

(a)

in subsection (2), by inserting after the words

“subsection 26(8)” the words “or 26a(4)”; and

(b)

by inserting after subsection (3) the following subsection:

“(4)  This section shall not apply to a foreign registered person.”.