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Employment and Services Tax Act 2014 - Employment and Services Tax (Amendment to Schedule) Regulations 2014, SL 14 of 2014

REPUBLIC OF NAURU
Employment and Services Tax (Amendment to Schedule) Regulations 2014

SL No. 14 of 2014

Contents

1 Short title
2 Commencement
3 Schedule

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Cabinet makes the following regulations under section 29 of the Employment and Services Tax Act 2014:

1 Short title
These Regulations may be cited as the Employment and Services Tax (Amendment to Schedule) Regulations 2014.

2 Commencement
These Regulations commence on 1 October 2014.

3 Schedule
This Schedule repeals and replaces the Schedule in the Employment and Services Tax Act 2014.

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SCHEDULE

RATES OF TAX

(1) The rates of employment tax applicable to a resident individual are:

(a) for a monthly pay period:

(b) for a fortnightly pay period:

(c) for a weekly pay period:

(d) for an employee with a pay period other than monthly, fortnightly or weekly, the rate or rates advised by the Secretary to the employer of the employee under section 17(3).

(2) The rate of employment tax applicable to a non-resident individual is 10%.

(3) The rate of services tax is 10%.