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Income Tax (Amendment) Act 2004

FIJI ISLANDS

INCOME TAX (AMENDMENT) ACT 2004

NO. 14 OF 2004

I assent,

[L.S.]

J.I. ULUIVUDA
President

[7th September 2004]

AN ACT
TO AMEND THE INCOME TAX ACT

ENACTED by the Parliament of the Fiji Islands-

Short title and commencement

1.-(1) This Act may be cited as the Income Tax (Amendment) Act 2004 and is deemed to have come into force on 1st January 1994.

(2) In this Act "principal Act" means the Income Tax Act (Cap. 201).

Incomes not taxable

2. Section 17 of the principal Act is amended by deleting the full-stop at the end of paragraph (59), substituting a semi-colon and inserting the following new paragraph-

"(60) the income of the Fiji Television Limited in respect of all income earned after 1 January 1994 and before 1 January 2009.".

Passed by the House of Representatives this 13th day of August 2004.

Passed by the Senate this 3rd day of September 2004.

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