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Formal Consolidation | 1985 RevEd
Interpretation
2. In this Act, unless the context otherwise requires —
“services” includes the letting of any apparatus or appliance;
“tax” means the tax imposed under this Act;
“taxable services” means the services of a statutory board specified to be taxable under section 3.
Informal Consolidation | Amended Act 43 of 1999
Interpretation
2. In this Act, unless the context otherwise requires —
“services” includes the letting of any apparatus or appliance;
“statutory board” includes a public telecommunication licensee referred to in the Telecommunications Act 1999 and a public electricity supplier or a public gas licensee referred to in the Public Utilities Act 1995.
[12/1992 wef 01/04/1992]
[26/1995 wef 01/10/1995]
[43/1999 wef 01/12/1999]
“tax” means the tax imposed under this Act;
“taxable services” means the services of a statutory board specified to be taxable under section 3.