Water Resource Tax (Budget Amendment) Act 2023 (No. 11 of 2023).

This Act amends the Water Resource Act in section 2 to add a definition of "Water Extraction and Bottling Business". Section 5(1) of the Principal Act is deleted and replaced with— “(1) Subject to the provisions of this Act, a tax at the rate or rates prescribed by regulations made under this Act shall be levied upon the extraction of all water by a Water Extraction and Bottling Business regardless of how the water is used.”