Home | Databases | WorldLII | Search | Feedback Vanuatu Sessional Legislation

Value Added Tax (Amendment) Act 2004

Assent: 30 December 2004
Commencement: 29 March 2005

REPUBLIC OF VANUATU

THE
VALUE ADDED TAX (AMENDMENT) ACT NO. 6 OF 2004

Arrangement of Sections

1 Amendments
2 Commencement

--------------------------------

REPUBLIC OF VANUATU

THE
VALUE ADDED TAX (AMENDMENT) ACT NO. 6 OF 2004

An Act to amend the Value Added Tax Act No. 12 of 1998.

Be it enacted by the President and Parliament as follows:

1 Amendment

The Value Added Tax Act No. 12 of 1998 is amended as set out in the Schedule.

2 Commencement

This Act commences on the date on which it is published in the Gazette.

SCHEDULE

AMENDMENTS OF THE VALUE ADDED TAX
ACT NO. 12 OF 1998

1. Clause 4 of the First Schedule

Delete “ . ”, substitute “but not including lease rentals payable under section 39 or section 39A of the Land Leases Act [CAP 163]”.

------------------------------------------------