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Value Added Tax Decree (Amendment) Act 2002

FIJI

VALUE ADDED TAX DECREE (AMENDMENT) ACT

NO. 11 OF 2002

I assent.

[L.S.]

J.I. ULUIVUDA
President

[1 May, 2002]

AN ACT
TO AMEND THE VALUE ADDED TAX DECREE

ENACTED by the Parliament of the Fiji Islands-

Short title, etc.

1. -(1) This Act may be cited as the Value Added Tax Decree (Amendment) Act 2002 and is deemed to have come into force on a date appointed by the Minister by notice in the Gazette.

(2) In this Act, the Value Added Tax Decree 1991 is referred to as the "Decree".

Section 14 amended

2. Section 14 of the Decree is amended-

(a) in subsection (1) by deleting "Notwithstanding anything in this Decree" and substituting "Subject to subsection (5)";

(b) in subsection (1) by repealing the proviso;

(c) by renumbering subsection (5) as subsection (6); and

(d) by inserting after subsection (4) the following subsection-

"(5) Notwithstanding any other provision of this Decree, no tax shall be levied under this Part in respect of importation of goods which are subject to the Tax Free Zones Decree 1991 or the duty suspension scheme.".

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Passed by the House of Representatives this 4th day of April, 2002.

Passed by the Senate this 23rd day of April, 2002.