Section 10

Subsection 141m(1) of the principal Act is amended by substituting for the words “subsection 68(2) of the Sales Tax

Act 1972 and subsection 50(2) of the Service Tax Act 1975” the words “subsection 96(5) of the Sales Tax Act 2018, section 81

of the Service Tax Act 2018, and section 126 of the repealed

Goods and Services Tax Act 2014 as provided under section 5

of the Goods and Services Tax (Repeal) Act 2018 [Act 805]”.