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Value Added Goods and Services Tax Amendment Act 1999

SAMOA

Value Added Goods and Services
Tax Amendment
1999, No. 5

Arrangement of Provisions

1. Short title and commencement

2. Amendment to section 13.

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AN ACT to amend the Value Added Goods and Services Tax Act 1992/1993.

[25 June 1999]

BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:

1. Short title and commencement - (1) This Act may be cited as the Value Added Goods and Services Tax Amendment Act 1999 and shall be read with and form part of the Value Added Goods and Services Tax Act 1992/1993 (the "principal Act").

(2) This Act shall come into force on the 29th May 1999, and accordingly shall have retrospective effect.

2. Amendment to section 13 - Section 13(1) of the principal Act is amended by adding a further proviso as follows:

"AND PROVIDED FURTHER THAT nothing in subsection (1) of this section shall apply to the importation of aircraft that exceed 15,000kg in weight and which fall under code items 8802.4010 and 8802.4090 of the First Schedule of the Customs Tariff Act 1975."

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