The Goods and Services Tax Regulation (Regulation Number 2011/R-43) shall be amended as follows:

1. Repeal Section 12(d) of the aforementioned Regulation:

12. (d) (Repealed)

2. Insert the following Section after the Section 113 of the aforementioned Regulation:

113-1. Amend Tax Ruling TR-2015/G23

Paragraph 15(f) of Tax Ruling Number TR-2015/G23 (Documents to be submitted with GST return) shall be repealed from the date of effect of the 25th amendment to the Goods and Services Tax Regulation (Regulation Number2011/R-43).

3. This Regulation shall have effect from the date of its publication in the Government Gazette.