What the official record says
This Act is the Digital Services Tax Act . This Act comes into force on— 1 January 2025 if no date is fixed in accordance with ; or a date, fixed by the Governor-General by an Order in Council made before 1 January 2025 on the recommendation of the Minister of Revenue, if the date is between 1 January 2025 and 2 January 2030. An Order in Council made under this section is secondary legislation ( Part 3 of the Legislation Act 2019 for publication requirements). The purpose of this Act is to impose a digital services tax. This Act applies to impose digital services tax for DST revenue years starting on or after the 1st of January that follows the date that this Act comes into force. In this Act, unless the context otherwise requires,— has the same meaning as in the Tax Administration Act 199