This legislation has been repealed. Do not cite it as law in force.
s 1 Short title and commencement
(1) This Act may be cited as the Goods and Services Tax Act 2014.
(2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different parts or different provisions of this Act.
(3) The Minister may, by notification in the Gazette, appoint the effective date for the imposition of the goods and services tax under this Act (hereinafter referred to as the “effective date”).
Malay text (authoritative)
Tajuk ringkas dan permulaan kuat kuasa
(1) Akta ini bolehlah dinamakan Akta Cukai Barang dan Perkhidmatan 2014.
(2) Akta ini mula berkuat kuasa pada tarikh yang ditetapkan oleh Menteri melalui pemberitahuan dalam Warta dan Menteri boleh menetapkan tarikh yang berlainan bagi permulaan kuat kuasa bahagian yang berlainan atau peruntukan yang berlainan dalam Akta ini.
(3) Menteri boleh, melalui pemberitahuan dalam Warta, menetapkan tarikh efektif bagi pengenaan cukai barang dan perkhidmatan di bawah Akta ini (kemudian daripada ini disebut “tarikh efektif”).
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
