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.