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

Excise Tax Rate Amendment Act 1994/1995

SAMOA

EXCISE TAX RATE AMENDMENT ACT 1994/1995

________________

Arrangement of Provisions

Title
1. Short title
2. Commencement
3. Alternative Rates of Duty
4. Substitution in Schedule

__________

1994, No. 13

AN ACT to amend the Excise Tax Rate Act 1984.

[15 December 1994]

BE IT ENACTED by the Legislative Assembly of Western Samoa in Parliament assembled as follows:-

1. Short title and commencement -This Act may be cited as the Excise Tax Rate Amendment Act 1994/1995 and shall be read together with and deemed Part of the Excise Tax Rate Act 1984 (hereinafter referred to as the Principal Act).

2. Commencement -This Act shall come into force on the 1st day of January 1995.

3. Alternative Rates of Duty -After section 4 of the Principal Act the following section is inserted:

"5. Alternative Rates of Excise Duty -if alternative rates of excise duty are specified in the Schedule the higher of those rates apply"

4. Substitution in Schedule -The Schedule to the Principal Act is amended:

(a) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 22.03.00 (which relates to beer made from malt) and substituting the following item - "55% or 96 sene per litre whichever is the greater"; and

(b) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 24.02.01 (which relates to cigars and cheroots, cigarillos) and substituting the following item - "140%"; and

(c) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 24.02.02 (which relates to cigarettes) and substituting the following item - "140% or $69.02 tala per kilogram or 1000 sticks of cigarettes whichever is the greater"; and

(d) by repealing the item in the column headed Rate of Excise opposite to Tariff Item 24.02.04 (which relates to other manufactured tobacco) and substituting the following item - "140% or $50.15 tala per kilogram whichever is the greater".

__________

Apia, Western Samoa: Printed under the authority of the Western Samoa Government, by A.F. Tevaga, Government Printer-1995