Goods and Services Tax Voucher Fund Act

(CHAPTER 117C)

(Original Enactment: Act 31 of 2012)

REVISED EDITION 2013

(31st August 2013)

An Act to establish the Goods and Services Tax Voucher Fund, and for matters connected therewith.

[1st February 2013]

PART I

PRELIMINARY

Short title

1. This Act may be cited as the Goods and Services Tax Voucher Fund Act.

Interpretation

2. In this Act, unless the context otherwise requires —

“Fund” means the Goods and Services Tax Voucher Fund established under section 3;

“public authority” means a body established or constituted by or under a public Act to perform or discharge a public function.

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