REPUBLIC OF NAURU 

TELECOMMUNICATIONS SERVICE TAX (AMENDMENT) NO.2 ACT 2016 
No. 52 of 2016
An Act to amend the Telecommunications Service Tax Act 2009  
Certified: 4th November 2016 
Table of Contents 
1 SHORT TITLE 
2 COMMENCEMENT 
3 AMENDMENT OF TELECOMMUNICATIONS SERVICE TAX ACT 2009 
4 AMENDMENT OF SECTION 4 
5 AMENDMENT OF SECTION 5 
6 AMENDMENT OF SECTION 7 
7 INSERT NEW SECTION 16  

Enacted by the Parliament of Nauru as follows: 
1 Short title 
This Act may be cited as the Telecommunications Service Tax (Amendment) No. 2 Act 2016  
2 Commencement 
This Act commences upon certification by the Speaker.  
3 Amendment of Telecommunications Service Tax Act 2009  
The Telecommunications Service Tax Act 2009 is amended by the provisions of this Act. 
4 Amendment of section 4 
Section 4(4) is amended by omitting the words 'at the time of payment'  
And substituting with the words  
	'within one month of having become liable to pay tax under subsection (1)'.  
5 Amendment of section 5 
Section 5 is amended by omitting the words  
	'shall be determined by the Minister on the recommendation of the Secretary, and notified in the Gazette'  
And substituting with the words  
	'in accordance with Part 7 of the Revenue Administration Act 2014' 
6 Amendment of section 7 
Section 7 is amended by omitting the words 'Minister responsible for finance' and substituting with the word 'Secretary' 
7 Insert new section 16
	16 Application of Revenue Administration Act 2014 
	The Revenue Administration Act 2014 is subject to this Act and applicable only for the purposes of the administration of this Act.