GOVERNMENT OF THE REPUBLIC OF FIJI

STAMP DUTIES (AMENDMENT) DECREE 2014(DECREE NO. 28 OF 2014)

IN exercise of the powers vested in me as the President of the Republic of Fiji and the Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority of Fiji Decree 2009 and section 165(2) of theConstitution of the Republic of Fiji, I hereby make the following Decree— 

A DECREE TO AMEND THE STAMP DUTIES ACT (CAP. 205)

 Short title and commencement 

1. This Decree may be cited as the Stamp Duties (Amendment) Decree 2014 and shall come into force on thedate of its publication in the Gazette. 

Part 1 of Schedule amended 

2. Part 1 of the Schedule to the Stamp Duties Act (Cap. 205) is amended by deleting the provisions on "LEASEOR agreement for a lease or any written document for the tenancy or occupancy of any lands" and substituting thefollowing— 

Nature of Instruments 	Amount of Duty 	Persons Primarily Liable 	
“LEASE OR agreement for a lease or anywritten document for the tenancy oroccupancy of any lands for: (a) agricultural purposes (includingdairy)— (i) where lease is for land lessthan 100 acres — EXEMPT;and (ii) where land is 100 acres and above. For all of any leases issued for agricultural purposes on or after the 1st of February, 2013. (b) commercial purposes dependingon the following— (i) annual gross turnover is less than $500,000.00; 	$100.00 NIL 	The lessee or tenant” 	

(ii) annual gross turnover is between $500,000.00 to $1.5 million; (iii) annual gross turnover in excess of $1.5 million; (c) residential purposes and the monthly rental rate is — (i) below $700.00; (ii) $700.00 to $1500.00; (iii) above $1500.00; (d) tourism/audio visual purposes. Any other type of lease 	$500.00 $1000.00 $10.00 $20.00 $500.00 $1500.00 $500.00 		

Given under my hand this 30th day of August 2014. 

EPELI NAILATIKAU President of the Republic of Fiji