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Income Tax (Amendment) Act 2017

REPUBLIC OF FIJI


INCOME TAX (AMENDMENT) ACT 2017

ACT NO. 15 OF 2017

I assent.
J. K. KONROTE President
[28 March 2017]

AN ACT

TO AMEND THE INCOME TAX ACT 2015

ENACTED by the Parliament of the Republic of Fiji—

Short title and commencement

1.—(1) This Act may be cited as the Income Tax (Amendment) Act 2017.

(2) This Act comes into force on a date or dates appointed by the Minister by notice in the Gazette.

(3) In this Act, the Income Tax Act 2015 is referred to as the “Principal Act”.

Section 2 amended

2. Section 2 of the Principal Act is amended in the definition of “permanent establishment” by—

(a) deleting “fixed”;
(b) in paragraph (g), deleting “;” and substituting “,”; and
(c) inserting after paragraph (g) the following—
“but, notwithstanding the above, does not include the business of a person that enters into a contractual arrangement, including with respect to matters prescribed in paragraphs (a) to (g), solely with—
where the Minister is satisfied that the contractual arrangement will contribute to an identifiable benefit to Fiji following an application made pursuant to section 7(5) and the Minister has notified the CEO in writing that such business is deemed not to be a permanent establishment under this Act;”.

Section 7 amended

3. Section 7 of the Principal Act is amended by inserting the following new subsection after subsection (4)—

“(5) For the purposes of the definition of “permanent establishment”, a person seeking for the person’s business to be deemed not to be a permanent establishment must—

Passed by the Parliament of the Republic of Fiji this 23rd day of March 2017.


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