Section 178
of Goods and Services Tax Act 2014
ActRepealedProvision 178 of 197
Section 178
(1)
The Sales Tax Act 1972 is repealed.
(2)
Notwithstanding the repeal of the Sales Tax Act 1972, any liability incurred, sales tax due, overpaid or erroneously paid under that Act may be collected, refunded, remitted or enforced as if that Act had not been repealed.