Goods and Services Tax (Amendment) Bill

This Act is the Goods and Services Tax (Amendment) Act 2024.

In the Goods and Services Tax Act 1993, in section 28 —(a)in the section heading, replace “Government” with “public agencies”;(b)replace subsections (1) and (2) with —“(1) Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business.(2) For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business.(2A) However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette, prescribe.”; and(c)after subsection (3), insert —“(4) In this section, “public agency” means —(a)any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or(b)a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.”.

“(1) Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business.

For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business.

However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette, prescribe.”; and

“(4) In this section, “public agency” means —(a)any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or(b)a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.”.

In the Goods and Services Tax Act 1993 —(a)in the Seventh Schedule, in paragraph 2A(e), replace “, if made by the Government, would be a supply prescribed under section 28(1)” with “would, if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A)”; and(b)in the Eighth Schedule, under the heading “Services”, in paragraph 1(d), replace “if made by the Government, be a supply prescribed under section 28(1)” with “if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A)”.

—(1) Every sum purportedly imposed before the date of publication of this Act as goods and services tax under section 8 of the Goods and Services Tax Act 1993 on any supply made in connection with the performance of any regulatory function by a public agency is, by force of this section, deemed to be and always to have been validly imposed as such tax.(2) No legal proceedings may be instituted on or after 7 March 2024 in any court on account of or in respect of any imposition of the sums mentioned in subsection (1) by the public agency that imposed the same.(3) This section does not apply to any supply specified in the Schedule.(4) In this section, “public agency” means —(a)any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or(b)a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.

Every sum purportedly imposed before the date of publication of this Act as goods and services tax under section 8 of the Goods and Services Tax Act 1993 on any supply made in connection with the performance of any regulatory function by a public agency is, by force of this section, deemed to be and always to have been validly imposed as such tax.

No legal proceedings may be instituted on or after 7 March 2024 in any court on account of or in respect of any imposition of the sums mentioned in subsection (1) by the public agency that imposed the same.

This section does not apply to any supply specified in the Schedule.

In this section, “public agency” means —(a)any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or(b)a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.