Assent:		30 December 2004
Commencement:	29 March 2005

REPUBLIC OF VANUATU

THE
VALUE ADDED TAX (AMENDMENT) ACT NO. 6 OF 2004

Arrangement of Sections

1	Amendments
2	Commencement

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REPUBLIC OF VANUATU

THE
VALUE ADDED TAX (AMENDMENT) ACT NO. 6 OF 2004

An Act to amend the Value Added Tax Act No. 12 of 1998.

Be it enacted by the President and Parliament as follows:

1	Amendment

The Value Added Tax Act No. 12 of 1998 is amended as set out in the Schedule.

2	Commencement

This Act commences on the date on which it is published in the Gazette.

SCHEDULE

AMENDMENTS OF THE VALUE ADDED TAX
ACT NO. 12 OF 1998

1.	Clause 4 of the First Schedule

Delete “ . ”, substitute “but not including lease rentals payable under section 39 or section 39A of the Land Leases Act [CAP 163]”.

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