PacLII Home | Databases | WorldLII | Search | Feedback

Fiji Sessional Legislation

You are here:  PacLII >> Databases >> Fiji Sessional Legislation >> Tax Administration (Budget Amendment) Act 2021

Database Search | Name Search | Noteup | Download | Help

  Download original PDF


Tax Administration (Budget Amendment) Act 2021

REPUBLIC OF FIJI


TAX ADMINISTRATION (BUDGET AMENDMENT) ACT 2021


ACT NO. 27 OF 2021


I assent.


J. K. KONROTE
President
[30 July 2021]

AN ACT

TO AMEND THE TAX ADMINISTRATION ACT 2009

ENACTED by the Parliament of the Republic of Fiji -

Short title and commencement

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

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

(3) In this Act, the Tax Administration Act 2009 is referred to as the "Principal Act".

Section 11 amended

2. Section 11 of the Principal Act is amended by -

(a) deleting subsection (2) and substituting the following -
(b) deleting subsection (4) and substituting the following -

Section 33 amended

3. Section 33 of the Principal Act is amended by -

(a) in subsection (1), deleting paragraph (a) and substituting the following -
(b) after subsection (6), inserting the following new subsection -

Section 46B inserted

4. The Principal Act is amended after section 46A by inserting the following new section -

"Penalty for dishonoured cheques
46B. A taxpayer who has presented or submitted a dishonoured cheque is liable to a penalty of $500.".

Section 48E inserted

5. The Principal Act is amended after section 48D by inserting the following new section -

"Waiver of penalty for failure to pay tax by the due date
48E. Notwithstanding any other provision in this Act, any penalty payable in respect of any failure by a taxpayer to pay tax as required under any tax law by the due date is deemed to have been waived if the taxpayer on whom the penalty is imposed -

Section 86 amended

6. Section 86 of the Principal Act is amended after "Tribunal" wherever it appears by inserting "or Tax Court".


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


PacLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.paclii.org/fj/legis/num_act/taaa2021348