Wikipedia:Articles for deletion/Goods and Services Tax Act 2014
per Colapeninsula. There's no substantive content here to suggest a reason why this would require a separate article from the overview of the tax itself. Sure, legislation is notable in principle — but an article does have to be more substantive and |better sourced than this before it needs to stand alone as a ''separate'' topic from the thing that was created ''by'' that legislation
— User:Bearcat, 23:24, 26 February 2018 (UTC)
Stance: merge
Cited policy: WP:RS (Wikipedia:Reliable sources)