REPUBLIC OF KIRIBATI
(No. 5 of 1999)

I assent,

(Sgd: T. Tito)
Beretitenti
21/03/2000

AN ACT TO AMEND THE COPRA TAX ACT 1986 
(NO.10 OF 1986)

Commencement:

Made by the Maneaba ni Maungatabu and assented to by the Beretitenti.

Short Title

1. This Act may be cited as the Copra Tax (Amendment) Act 1999.

Amendment of section 3

2. Section 3 of the Copra Tax Act 1986 is amended by -

"(a)	renumbering the existing section 3 as subsection (1); and 

(b)	adding a new subsection (2) as follows:-

"The Beretitenti, acting in accordance with the advice of the Cabinet, may by order amend the Schedule to the Act".

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COPRA TAX (AMENDMENT) ACT 1999

EXPLANATORY MEMORANDUM

This short Act seeks to amend section 3 of the Copra Tax Act 1986 in order to enable the Government to change the Schedule if necessary and hence also the rate of the copra tax that a local government council may impose on the people.

Presently the rate of the copra tax that a council is empowered to impose can vary from 1 to 10 per cent depending on as what a Council consider appropriate in accordance with the ability of tax payers to pay.

With the proposed changes in clauses 2 and once passed the Government would then be able to change the above rate of 1-10% to other rates which the Government considers reasonable under any circumstances.

Michael N. Takabwebwe
Attorney General
18/05/99