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    <description>Amendments to section 2 expand cross references to integrated GST provisions, add and define &quot;local fund&quot; and &quot;municipal fund&quot; as funds managed by local self government bodies empowered to levy and appropriate local taxes and fees, and insert a new definition of &quot;unique identification marking&quot; expressly including a digital stamp, digital mark or similar secure non removable marking; these changes take effect by notification from 1 October 2025.</description>
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      <description>Amendments to section 2 expand cross references to integrated GST provisions, add and define &quot;local fund&quot; and &quot;municipal fund&quot; as funds managed by local self government bodies empowered to levy and appropriate local taxes and fees, and insert a new definition of &quot;unique identification marking&quot; expressly including a digital stamp, digital mark or similar secure non removable marking; these changes take effect by notification from 1 October 2025.</description>
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