FIJI ISLANDS

Value Added Tax (Budget Amendment) Act

ACT NO. 4 OF 2005

I assent.

[L.S.]

RATU JONI MADRAIWIWI
Acting President

[17th March 2005]

AN ACT

TO AMEND THE VALUE ADDED TAX DECREE

ENACTED by the Parliament of Fiji Islands-

Short title, etc

1.-(1) This Act may be cited as the Value Added Tax (Budget Amendment) Act 2005.

(2) Section 4 is deemed to have come into force on 1st January 2005.

(3) In this Act, the Value Added Tax Decree 1991 is referred to as the "Decree".

Section 7 amended

2. Section 7(6) of the Decree is amended by adding "to the Commissioner of Police, the Director of Immigration or the Governor of the Reserve Bank" after "Income Tax Act 1974".

Section 64A inserted

3. The Decree is amended by inserting after section 64 the following section-

"Application of the Income Tax Act

64A. Sections 77A and 96A of the Income Tax Act apply to this Decree.".

Section 70 amended

4. Section 70(2)(c) of the Decree is amended in subpararaph (i) by deleting "$50,000" and substituting "$90,000".

Passed by the House of Representatives this 10th day of February 2005.

Passed by the Senate this 3rd day of March 2005.

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