WESTERN Samoa

INCOME TAX ADMINISTRATION AMENDMENT ACT 1976

1976, No. 19

An Act to amend the Income Tax Administration Act 1974

[17 December 1976

1. Short title - This Act may be cited as the Income Tax Administration Amendment Act 1976, and shall be read together with and deemed part of the Income Tax Administration Act 1976 (hereinafter referred to as the principal Act).

2. Application - Except where this Act otherwise provides, this Act shall apply with respect to the tax on income derived in the income year commencing on the 1st day of January 1977 and in every subsequent year.

3. This section amended s. 68 of the principal Act.

4. This section substituted a new section for s. 74 of the principal Act.

5. This section inserted s. 74A in the principal Act.

6. This section substituted a new subsection for subs. (1) of s. 77 of the principal Act.

7. This section inserted s. 80A in the principal Act.

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