Goods and Services (Repeal) Act 2018 s 4
(1) Notwithstanding the repeal of the Goods and Services Act 2014— (a) any liability incurred may be enforced; or (b) any goods and services tax due, overpaid or erroneously paid may be collected, refunded or remitted, under the repealed Act as if the repealed Act had not been repealed. (2) Notwithstanding the repeal of the Goods and Services Act 2014, sections 178, 181 and 191 of the repealed Act shall continue to remain in operation after the appointed date.
Penerusan liabiliti, dsb.
(1) Walaupun Akta Cukai Barang dan Perkhidmatan 2014 dimansuhkan— (a) apa-apa liabiliti yang ditanggung boleh dikuatkuasakan; atau (b) apa-apa cukai barang dan perkhidmatan yang genap masa, yang terlebih bayar atau yang terkhilaf bayar boleh dipungut, dibayar balik atau diremitkan, di bawah Akta yang dimansuhkan seolah-olah Akta yang dimansuhkan itu tidak dimansuhkan. (2) Walaupun Akta Cukai Barang dan Perkhidmatan 2014 dimansuhkan, seksyen 178, 181 dan 191 Akta yang dimansuhkan hendaklah terus berkuat kuasa selepas tarikh yang ditetapkan.
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).