WESTERN SAMOA

Income Tax Administration Amendment Act
No. 5 of 1993/1994

Arrangement of Provisions

Title

1. Short title and commencement
2. Amounts of tax deduction amendment
3. Repeal

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1993/1994, No. 5

AN ACT to amend the Income Tax Administration 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 Administration Amendment Act 1993/1994 and shall be read together with and deemed part of the Income Tax Administration 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 date and for every subsequent year.

2. Amounts of tax deduction amendment - Section 51F of the principal Act is amended by omitting in subsection (1) the words "or (in the case of a reduced deduction) by reason of the number of the employee's dependants."

3. Repeal - (1) The following sections of the principal Act are hereby repealed: sections 46, 47, 51, 51G, 51H, 51L, 57 and 57A.

(2) The provisions hereby repealed shall continue to apply for all purposes whatsoever in respect of any tax whether already assessed or paid or still assessable or payable in or for the year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 31 December 1993 or in or for any previous year.

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