Section 196
Supplies from machine operated by coins, token, etc.
of Goods and Services Tax Act 2014
ActRepealedProvision 196 of 218
Section 196
A supply of goods or services from any machine or device operated by coins, tokens and the like is treated as follows:
(a)
the first removal of the collection within one week beginning on the effective date shall not be subject to tax and any subsequent removal within one week beginning on the effective date shall be deemed to be tax inclusive; and
(b)
any removal of the collection after one week beginning on the effective date shall be deemed to be tax inclusive.