Section 5

Subparagraph 141e(c)(iii) of the principal Act is amended by substituting for the words “the Sales Tax Act 1972 [Act 64] or the Service Tax Act 1975 [Act 151]” the words “the Sales Tax

Act 2018 [Act 806] or the Service Tax Act 2018, or the repealed

Sales Tax Act 1972 [Act 64], Service Tax Act 1975 [Act 151] or

Goods and Services Tax Act 2014 [Act 762]”.