Goods and Services Tax Voucher Fund Act 2012

Goods and Services Tax
Voucher Fund Act 2012

2020 REVISED EDITION

This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021

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

[1 February 2013]

PART 1

PRELIMINARY

Short title

1. This Act is the Goods and Services Tax Voucher Fund Act 2012.

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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