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Gambling Turnover Tax (Budget Amendment) Act 2021

REPUBLIC OF FIJI

GAMBLING TURNOVER TAX (BUDGET AMENDMENT) ACT 2021

ACT NO. 17 OF 2021

I assent.

J. K. KONROTE
President
[30 July 2021]

AN ACT

TO AMEND THE GAMBLING TURNOVER TAX ACT 1991

ENACTED by the Parliament of the Republic of Fiji -

Short title and commencement

1. - (1) This Act may be cited as the Gambling Turnover Tax (Budget Amendment) Act 2021.

(2) This Act comes into force on 1 August 2021.

(3) In this Act, the Gambling Turnover Tax Act 1991 is referred to as the "Principal Act".

Section 3 amended

2. Section 3 of the Principal Act is amended by deleting "Schedule 2" and substituting "the Schedule".

Schedule 2 amended

3. The Principal Act is amended by deleting Schedule 2 and inserting the following new Schedule -

"SCHEDULE
(Section 3)
RATE OF GAMBLING TURNOVER TAX
On the value of consideration paid or payable by a person in respect of the provision to that person of a gambling service, the rate of Gambling Turnover Tax payable is 15%.".

Passed by the Parliament of the Republic of Fiji this 30th day of July 2021.