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Gambling Turnover Tax (Amendment) Decree 2009

REPUBLIC OF FIJI ISLANDS

GOVERNMENT OF FIJI

GAMBLING TURNOVER TAX (AMENDMENT) DECREE 2009
(DECREE NO. 35 OF 2009)

A DECREE TO AMEND THE GAMBLING TURNOVER TAX DECREE 1991

IN exercise of the powers vested in me as Vice-President of the Republic of Fiji by virtue of the Office of the Vice-President and Succession Decree 2009 I hereby make the following Decree:

Part 1—PRELIMINARY

Short title and commencement

1.—(1) This Decree may be cited as the Gambling Turnover Tax (Amendment) Decree 2009.

(2) This Decree comes into force on a date to be appointed by the Minister by notice in the Gazette.

Part 2—AMENDMENT OF THE DECREE

Section 2 amended

2. Section 2 of the Gambling Turnover Tax Decree 1991 ("the Decree") is amended—

(a) in subsection (1) by—

(i) inserting in the definition of "accountable person" after "Section 4 of this Decree" and before the semicolon, "being the person licensed under the Gaming Decree 2009 to provide the gambling service in question";

(ii) inserting after the definition of "Commissioner", " "gambling service" means a service consisting of a gaming activity which is licensed under the Gaming Decree 2009"; and

(iii) deleting the definition of "prescribed gambling service"; and

(b) in subsection (2) by deleting "prescribed" in paragraph (b).

Section 3 amended

3. Section 3 of the Decree is amended by deleting "prescribed".

Section 4 amended

4. Section 4 of the Decree is amended by—

(a) deleting "prescribed" where it first occurs; and

(b) deleting "who provides the prescribed gambling service" and substituting "licensed under the Gaming Decree 2009 to provide the gambling service".

Section 5 amended

5. Section 5 of the Decree is amended by deleting "prescribed" in both places where it occurs.

Section 7 amended

6. Section 7 of the Decree is amended in paragraph (b) of subsection (1) by deleting "prescribed".

Section 8 amended

7. Section 8 of the Decree is amended in subsection (2) by deleting "prescribed".

Section 10 amended

8. Section 10 of the Decree is amended in the proviso to subsection (1) by deleting "prescribed".

First Schedule repealed

9. The First Schedule to the Decree is repealed.

Second Schedule amended

10. The Second Schedule to the Decree is amended in paragraph 1 by deleting "prescribed".

Given under my hand this 15th day of August 2009.

EPELI NAILATIKAU
Vice-President
of the Republic of Fiji