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A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) ACT 1999No. 57, 1999 - SECT 25
Regulations
(1) The Governor-General may make regulations prescribing matters:
(2) In particular, regulations may be made for other transitional measures
relating to the end of sales tax, the start of GST, or the transition from
sales tax to GST.
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