乐鱼体育官网n Sales Tax Act and Service Tax Act in force on 1 September 2018
5 November 2018
The 乐鱼体育官网n Sales Tax Act 2018 and Service Tax 2018 (collectively, “Acts”) came into operation on 1 September 2018. In this regard, the Goods and Services Tax Act 2014 has been repealed with effect from 1 September 2018. The sales tax and service tax are intended to replace the goods and services tax. The Acts provide that the provision of services will be taxed at 6%, while the sale of goods will be taxed at either 5% or 10%, depending on the category of goods concerned.
Subsidiary legislation pursuant to both Acts has also been issued with an effective date of 1 September 2018.
The following materials are available on the Federal Gazette website :
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