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Provision of Value-Added Tax Act 1972
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Words to be replaced
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Words to be inserted
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Section 2
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a taxable person
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an accountable person
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Section 3(1)(f)
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a taxable person
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an accountable person
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Section 3(1)(f)(i)(I)
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the taxable person
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the accountable person
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Section 3(1)(f)(ii)
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the taxable person
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the accountable person
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Section 3(5)(b)(iii)
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a taxable person
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an accountable person
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Section 3(6)(d)(i)
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a taxable person
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an accountable person
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Section 3(6A)
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a taxable person
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an accountable person
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Section 3(7)(i)
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a taxable person
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an accountable person
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Section 3(7)(i)
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the taxable person
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the accountable person
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Section 3A(3)(b)
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the person would be a taxable person or entitled to elect to be a taxable person in the State
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the person would be an accountable person or entitled to elect to be an accountable person in the State
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Section 3B
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a taxable person
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an accountable person
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Section 4(8)
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a taxable person
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an accountable person
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Section 4(10)
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a taxable person
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an accountable person
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Section 5(3)
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a taxable person
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an accountable person
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Section 5(3)
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the taxable person’s
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an accountable person’s
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Section 5(3)
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another taxable person
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another accountable person
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Section 5(6)(ddd)
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a taxable person
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an accountable person
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Section 5(8)(a)(i)
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a taxable person to another taxable person or a flat-rate farmer, or
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an accountable person to a taxable person or
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Section 5(8)(a)(ii)
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a taxable person
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an accountable person
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Section 5(8)(b)
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‘taxable person’
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‘accountable person’
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Section 5(8)(b)
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a taxable person
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an accountable person
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Section 6A
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a taxable person
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an accountable person
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Section 6A
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such taxable person
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such accountable person
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Section 6A
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A taxable person
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An accountable person
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Section 6A
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other taxable persons
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other accountable persons
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Section 8(1A)(a)
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a taxable person
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an accountable person
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Section 8(1A)(b)
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a taxable person
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an accountable person
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Section 8(1A)(c)
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a taxable person
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an accountable person
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Section 8(1A)(d)
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a taxable person
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an accountable person
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Section 8(2)
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a taxable person
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an accountable person
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Section 8(2)
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that taxable person
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that accountable person
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Section 8(2)
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the taxable person
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the accountable person
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Section 8(2A)
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be taxable persons
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be accountable persons
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Section 8(2B)
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a taxable person
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an accountable person
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Section 8(3)
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be taxable persons
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be accountable persons
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Section 8(3)
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a taxable person
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an accountable person
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Section 8(3)
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to taxable persons
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to accountable persons
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Section 8(3)
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be a taxable person
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be an accountable person
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Section 8(3A)
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a taxable person
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an accountable person
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Section 8(3E)
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a taxable person
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an accountable person
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Section 8(4)
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a taxable person
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an accountable person
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Section 8(6)
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A taxable person
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An accountable person
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Section 8(6)
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a taxable person
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an accountable person
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Section 8(8)(a)(ii)
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a taxable person
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an accountable person
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Section 8(9)
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a taxable person
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an accountable person
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Section 9
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are taxable persons
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are accountable persons
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Section 9
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a taxable person
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an accountable person
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Section 10(3)(d)
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a taxable person
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an accountable person
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Section 10A
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a taxable person
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an accountable person
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Section 10A
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that taxable person
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that accountable person
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Section 10B
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a taxable person
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an accountable person
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Section 10B
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that taxable person
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that accountable person
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Section 11(1AA)
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a taxable person
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an accountable person
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Section 11(1AA)
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the taxable person
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the accountable person
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Section 11(1AA)
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that taxable person
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that accountable person
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Section 11(1B)
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a taxable person
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an accountable person
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Section 11(1B)
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the taxable person
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the accountable person
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Section 11(1B)
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Any taxable person
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Any accountable person
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Section 11(3)
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the taxable person
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the accountable person
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Section 12(1)
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a taxable person
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an accountable person
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Section 12(1)
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other taxable persons
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other accountable persons
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Section 12(1)
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the taxable person
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the accountable person
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Section 12(1)
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another taxable person
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another accountable person
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Section 12(1)
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the taxable person’s
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the accountable person’s
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Section 12(1A)
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a taxable person
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an accountable person
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Section 12(2)
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the taxable person
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the accountable person
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Section 12(3)(a)
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the taxable person
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the accountable person
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Section 12(3)(a)
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the taxable person’s
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the accountable person’s
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Section 12(3)(a)
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that taxable person
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that accountable person
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Section 12(3)(c)
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the taxable person
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the accountable person
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Section 12(3A)
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that taxable person
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that accountable person
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Section 12(3A)
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a taxable person
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an accountable person
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Section 12(4)
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a taxable person
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an accountable person
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Section 12A
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a taxable person
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an accountable person
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Section 12B(2)
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a taxable person
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an accountable person
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Section 12B(10)
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a taxable person
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an accountable person
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Section 12C(5)
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a taxable person
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an accountable person
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Section 13
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of taxable persons
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of accountable persons
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Section 13A
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a taxable person
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an accountable person
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Section 13A
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each taxable person
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each accountable person
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Section 13A
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A taxable person
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An accountable person
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Section 16
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Every taxable person
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Every accountable person
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Section 16
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a taxable person
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an accountable person
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Section 16
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A taxable person
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An accountable person
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Section 16
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that taxable person
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that accountable person
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Section 17
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A taxable person
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An accountable person
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Section 17
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another taxable person
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another accountable person
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Section 17
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a taxable person
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an accountable person
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Section 17
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the taxable person
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the accountable person
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Section 18
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A taxable person
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An accountable person
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Section 19(2)
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a taxable person
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an accountable person
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Section 19(3)(a)
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a taxable person
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an accountable person
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Section 19(3)(aa)(i)
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a taxable person
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an accountable person
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Section 19(3)(aa)(ii)
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a taxable person
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an accountable person
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Section 19(3)(aa)(ii)
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the taxable person
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the accountable person
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Section 19(3)(aa)(iii)
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a taxable person
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an accountable person
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Section 19(3)(aa)(iii)
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the taxable person
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the accountable person
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Section 19(3)(aa)(iv)
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the taxable person
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the accountable person
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Section 19(3)(aa)(v)
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a taxable person
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an accountable person
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Section 19(3)(aa)(vi)
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the taxable person
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the accountable person
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Section 19(3)(aa)(viii)
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a taxable person or a registered person
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an accountable person
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Section 19(3)(aa)(viii)
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A taxable person
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An accountable person
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Section 19(3)(aa)(viii)
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the taxable person
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the accountable person
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Section 19(3)(b)
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a taxable person
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an accountable person
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Section 19(3)(b)
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such taxable person
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such accountable person
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Section 19(3)(c)
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a taxable person
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an accountable person
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Section 19(3)(d)
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a taxable person
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an accountable person
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Section 19(3)(d)
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the taxable person
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the accountable person
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Section 19(3)(d)
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the taxable person’s
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the accountable person’s
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Section 19(3)(d)
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a taxable person’s
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an accountable person’s
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Section 19A
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a taxable person
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an accountable person
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Section 19B
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a taxable person
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an accountable person
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Section 19B
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that taxable person
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that accountable person
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Section 19B
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the taxable person
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the accountable person
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Section 19B
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A taxable person
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An accountable person
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Section 19B
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‘taxable person’
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‘accountable person’
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Section 20
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a taxable person
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an accountable person
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Section 21
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the taxable person
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the accountable person
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Section 22
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a taxable person
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an accountable person
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Section 23A
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a taxable person
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an accountable person
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Section 25
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single taxable person
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single accountable person
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Section 25
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a taxable person
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an accountable person
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Section 26
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a taxable person
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an accountable person
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Section 27
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a taxable person
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an accountable person
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Section 32
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a taxable person
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an accountable person
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Section 32
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by taxable persons
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by accountable persons
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Section 34
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a taxable person
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an accountable person
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Section 34
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the taxable person
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the accountable person
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Section 35
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a taxable person
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an accountable person
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