WESTERN SAMOA

Income Tax Rate Amendment Act
No. 4 of 1993/1994

Arrangement of Provisions

Title

1. Short title and commencement
2. Amendments to First Schedule
3.  Amendment to Second Schedule

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1993/1994, No. 4

AN ACT to amend the Income Tax Rate 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 Rate Amendment Act 1993/1994 and shall be read together with and deemed part of the Income Tax Rate 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. Amendments to First Schedule - The First Schedule to the principal Act is amended by: - 

(a) inserting immediately after clause 6(i)(e) the following new paragraph: -

"(f) For the income year commencing on 1st January 1994 and succeeding years, 35% on all such taxable income."

(b) inserting immediately after clause 6(ii)(b) the following new paragraph: -

"(c) For the income year commencing on 1st January 1994 and succeeding years, 35% on all such taxable income."

(c) inserting in clause 7A after the words "7A. Other Taxpayers -" and before the words "On all income" the expression "(i)".

(d) inserting in clause 7A after the words "1st day of January 1990" and before the words "not including under clauses 1 to 6A" the words "up to and including the 31st day of December 1993."

(e) inserting in clause 7A immediately after the words "Exceeds $16,000....45" the following new subclause: -

"(ii) On all income derived on or after the 1st day of January 1994 not included under clauses 1 to 6A of this Schedule the income tax payable on the taxable income shall be -

On so much of the income as	The rate of the tax for every tala shall be	
	Sene	
Does not exceed $5200	0	
Exceeds $5200 but does not exceed $10400	10	
Exceeds $10400 but does not exceed $15600	20	
Exceeds $15600	35"	

3. Amendment to Second Schedule - The Appendix in the Second Schedule to the principal Act is amended by omitting the words "TABLE of Tax to be deducted from weekly emoluments paid to residents" and "TABLE of Tax to be deducted from weekly emoluments paid to non-residents" and substituting the words "TABLE of Tax to be deducted from weekly emoluments paid."

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