PAPUA NEW GUINEA

Goods and Services Tax (Supplementary Budget) (Amendment) Act 2022

No. 52 of 2022
Certified on: 4 OCT 2022

ARRANGEMENT OF SECTION.
Exempt Supplies (Amendment of Section 25).

AN ACT
entitled
Goods and Services Tax (Supplementary Budget) (Amendment) Act 2022,
Being an Act to amend the Goods and Services Tax Act 2003,
MADE by the National Parliament to come into operation on 1 November 2022.
EXEMPT SUPPLIES (AMENDMENT OF SECTION 25).
Section 25 of the Principal Act is amended by inserting immediately after Subsection (9), the following new subsections:
	"(10) Subject to Subsection (11), the supply of petrol, diesel, zoom and kerosene supplied for the use of households and small and medium-sized businesses, shall be exempted from tax under this Act, for the period from 1st November to 31st December 2022.
	(11) The exemption under Subsection (10) shall not apply where the supply is imported or supplied for the sole use in carrying on the operations of a resource company, international freight operator or power producer.".

I hereby certify that the above is a fair print of the Goods and Services Tax (Supplementary Budget) (Amendment) Act 2022, which has been made by the National Parliament.
Clerk of the National Parliament.
4 OCT 2022

I hereby certify that the Goods and Services Tax (Supplementary Budget) (Amendment) Act 2022, was made by the National Parliament on 2 September 2022.
Speaker of the National Parliament.
4 OCT 2022