WESTERN SAMOA

Income Tax Amendment Act
No. 3 of 1993/1994

Arrangement of Provisions

Title
1. Short title and commencement
2. Exempt Income
3. Repeal

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1993/1994, No. 3

AN ACT to amend the Income Tax Act 1974

[22 July 1993]

BE IT ENACTED by the Legislative Assembly of Western Samoa in parliament assembled as follows: -

1. Short Title and commencement - (1) This Act may be cited as the income Tax Amendment Act 1993/1994 and shall be read together with and deemed part of the income Tax Act 1974 (hereinafter referred to as the principal Act).

(2) This Act shall come into force on the 1st day of January 1994 and except as otherwise provided it shall apply with respect to tax for the income year commencing on that dated and for every subsequent year.

2. Exempt Income - Section 7 of the principal Act is amended by omitting in paragraph (s) of subsection (1) the year "1990" (as inserted by the Income Tax Amendment Act 1989 (No. 2) and substituting the year "1997'".

3. Repeal - The principal Act is further amended by repealing the whole of Division 16A being sections 62A to 62E inclusive and the whole of Division 16B being sections 62F to 62I inclusive provided that the provisions hereby repealed shall continue to apply for all purposes whatsoever in respect of any tax whether already assessed or paid or still assessable or payable in or for the year ended 31st December 1993 or in or for any previous year.

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