REPUBLIC OF FIJI

WATER RESOURCE TAX (BUDGET AMENDMENT) ACT 2017
ACT NO. 23 OF 2017 
I assent. 
J. K. KONROTE
President 
[14 July 2017] 
AN ACT
TO AMEND THE WATER RESOURCE TAX ACT 2008
ENACTED by the Parliament of the republic of Fiji— 
Short title and commencement 
1.—(1) This Act may be cited as the Water Resource Tax (Budget Amendment) Act 2017. 
(2) This Act comes into force on 1 August 2017. 
(3) In this Act, the Water Resource Tax Act 2008 is referred to as the "Principal Act". 
Section 5 amended 
2. Section 5(1) of the Principal Act is amended by deleting "appropriate rate under the schedule" and substituting "rate or rates prescribed by regulations made under this Act". 
Section 13 amended 
3. Section 13(3) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years or to both". 
Section 14 amended 
4. Section 14(2) of the Principal Act is amended by deleting "$10,000" and substituting"$25,000 or to imprisonment for a term not exceeding 10 years or to both". 
Section 14A amended 
5. Section 14A(3) of the Principal Act is amended by deleting "$10,000" and substituting "$25,000 or to imprisonment for a term not exceeding 10 years or to both". 
Section 15 amended 
6. Section 15 of the Principal Act is amended by— 
	(a) in paragraph (e), deleting "and is liable on conviction to a fine not exceeding$10,000, or to imprisonment for a term not exceeding 10 years, or to both."; and 
	(b) after paragraph (e), inserting the following— 
	"and is liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years or to both.". 
Section 16 amended 
7. Section 16 of the Principal Act is amended by— 
	(a) in paragraph (b), deleting "and is liable on conviction to a fine not exceeding$10,000." and substituting ","; and 
	(b) after paragraph (b), inserting the following— 
	"and is liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years or to both." 
Section 17 amended 
8. Section 17 of the Principal Act is amended by— 
	(a) in paragraph (d), deleting "and is liable on conviction to a fine not exceeding$10,000, or to imprisonment for a term not exceeding 2 years, or to both."; and 
	(b) after paragraph (d), inserting the following— 
	"and is liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years or to both.". 
Section 18 amended 
9. Section 18 of the Principal Act is amended by— 
	(a) before "is liable", inserting "and"; 
	(b) deleting "$10,000," and substituting "$25,000"; and 
	(c) after "10 years", deleting ",". 
Section 20 amended 
10. Section 20(3) of the Principal Act is amended by— 
	(a) in paragraph (b), deleting "is liable on conviction to a fine not exceeding $10,000." and substituting ","; and 
	(b) after paragraph (b), inserting the following— 
	"and is liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years or to both.". 
Schedule deleted 
11. The Principal Act is amended by deleting the schedule. 
Passed by the Parliament of the republic of Fiji this 14th day of July 2017.