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Telecommunications Service Tax (Amendment) Act 2016

REPUBLIC OF NAURU

TELECOMMUNICATIONS SERVICE TAX (AMENDMENT) ACT 2016

No. 47 of 2016

An Act to amend the Telecommunications Service Tax Act 2009.

Certified: 8th September 2016

Table of Contents

1 SHORT TITLE
2 COMMENCEMENT
3 AMENDMENT OF TELECOMMUNICATIONS SERVICE TAX ACT 2009
4 AMENDMENT OF SECTION 4
5 AMENDMENT OF SECTION 13
6 AMENDMENT OF SECTION 15

Enacted by the Parliament of Nauru as follows:

1 Short title

This Act may be cited as the Telecommunications Service Tax (Amendment) Act 2016.

2 Commencement

This Act commences upon certification by the Speaker.

3 Amendment of Telecommunications Service Tax Act 2009

The Telecommunications Service Tax Act 2009 is amended by the provisions of this Act.

4 Amendment of Section 4

Section 4(2) of the Act is amended by omitting the word "ten" where it appears and substituting the word "fifteen".

5 Amendment of Section 13

Section 13 of the Act is amended by omitting the figure "3" where it appears after the word "section" in this section and substituting the figure "4".

6 Amendment of Section 15

Section 15 of the Act is amended by omitting the figure "6" where it appears in this section and substituting the figure "4".