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Revenue Administration (Amendment) Act 2020

REPUBLIC OF NAURU

REVENUE ADMINISTRATION (AMENDMENT) ACT 2020

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No. 25 of 2020
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An Act to amend the Revenue Administration Act 2014.

Certified: 23^rd October 2020

Table of Contents

1 Short title

2 Commencement

3 Amendment of the Revenue Administration Act 2014

4 Amendment of Section 9

5 Amendment of Section 66A

Enacted by the Parliament of Nauru as follows:

1 Short title

This Act may be cited as the Revenue Administration (Amendment) Act 2020.

2 Commencement

This Act commences on certification of the Speaker.

3 Amendment of the Revenue Administration Act 2014

The Revenue Administration Act 2014 is amended by the provisions of this Act.

4 Amendment of Section 9

Section 9(1) is amended by:

(a) deleting the fullstop immediately after the word ‘law’ in paragraph (b) and inserting a semicolon;

(b) inserting a new paragraph (c) immediately after paragraph (b) as follows:

‘(c) any other person if requested to do so by the Secretary.’

5 Amendment of Section 66A

Section 66A is amended:

(a) in subsection (1)(a), by deleting ‘(3A)’ where it appears and substituting ‘(5)’; and

(b) in subsection (1)(b), by deleting the word ‘the’ immediately before the word ‘vary’.