Goods and Services Tax Act 2014 s 186
This legislation has been repealed. Do not cite it as law in force.
Where a supply of goods or services is treated as having taken place on or after the effective date, the value of the supply shall be the amount determined under section 15, as is, in the opinion of the Director General, not reasonably attributable to any part of the goods supplied or services performed before the effective date.
Nilai pembekalan barang dan perkhidmatan
Jika suatu pembekalan barang atau perkhidmatan dikira sebagai telah berlaku pada atau selepas tarikh efektif, nilai pembekalan itu ialah amaun yang ditentukan di bawah seksyen 15, sebagaimana, pada pendapat Ketua Pengarah, tidak dihubungkaitkan secara munasabah dengan mana-mana bahagian barang yang dibekalkan atau perkhidmatan yang dilaksanakan sebelum 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).