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Sales Tax (Imposition of Sales Tax in respect of Special Areas) (Amendment) Order 2023

Updated: Jun 5, 2023


Sales Tax (Imposition of Sales Tax in Respect of Special Areas) (Amendment) Order 2023 has been issued by the Minister under section 57 of the Sales Tax Act 2018 [Act 806].


This Order will come into operation on 1 April 2023.


The Sales Tax (Imposition of Sales Tax in Respect of Special Areas) Order 2018 [P.U. (A) 207/2018] has been amended in subparagraph 2(1), specifically in sub-sub-subparagraphs (c)(v) and (d)(v), by substituting the words "not containing nicotine" with the words "whether or not containing nicotine."


For a better understanding of the amendments, we advise all readers to download and read the Order in full:-

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.1 Sales Tax (Imposition of Sales Tax in respect of Special Areas) (Amendment) Order 20
Download 1 SALES TAX (IMPOSITION OF SALES TAX IN RESPECT OF SPECIAL AREAS) (AMENDMENT) ORDER 20 • 592KB

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