Updated: Jun 5
The Minister has exercised the powers conferred by section 106 of the Sales Tax Act 2018 [Act 806] to make the Sales Tax (Amendment) Regulations 2023.
These regulations come into operation on 1 April 2023 and amend subparagraph 17(1)(h)(v) of the Sales Tax Regulations 2018 [P.U. (A) 203/2018] by substituting the words "whether or not containing nicotine" for "not containing nicotine".
We strongly recommend that readers download the Regulations by clicking on the attachment below to read it in full to understand the context of the amendments:-
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