REPUBLIC OF NAURU

BUSINESS TAX (AMENDMENT) ACT 2016 
No. 43 of 2016
An Act to amend the Business Tax Act 2016.
Certified: 8th September 2016 
 
Table of Contents 
1 SHORT TITLE 
2 COMMENCEMENT 
3 AMENDMENT OF BUSINESS TAX ACT 2016 
4 AMENDMENT OF SECTION  

Enacted by the Parliament of Nauru as follows: 
1 Short title 
This Act may be cited as the Business Tax (Amendment) Act 2016. 
2 Commencement 
This Act commences upon certification by the Speaker.
3 Amendment of Business Tax Act 2016 
The Business Tax Act 2016 is amended by the provisions of this Act. 
4 Amendment of section 48 
Section 48(1) is amended by omitting the current subsection and substituting with the following: 
	(1) An amount is exempt from tax to the extent provided for under a provision in an agreement entered into by the Government during the period 24 months prior to the commencement date of this Act.