PacLII Home | Databases | WorldLII | Search | Feedback

Fiji Sessional Legislation

You are here:  PacLII >> Databases >> Fiji Sessional Legislation >> Value Added Tax (Budget Amendment) Act 2019

Database Search | Name Search | Noteup | Download | Help

  Download original PDF


Value Added Tax (Budget Amendment) Act 2019

REPUBLIC OF FIJI


Value Added Tax (Budget Amendment) Act 2019

ACT NO. 10 OF 2019

I assent.
J. K. KONROTE
President


[24 June 2019]


AN ACT

TO AMEND THE VALUE ADDED TAX ACT 1991

ENACTED by the Parliament of the Republic of Fiji—


Short title and commencement

1.—(1) This Act may be cited as the Value Added Tax (Budget Amendment) Act 2019.

(2) This Act comes into force on 1 August 2019.

Section 14 amended

2. Section 14 of the Value Added Tax Act 1991 is amended by—

(a) in subsection (4A) after "(money),", inserting "141 (hybrid and electric charging vessels),"; and
(b) deleting subsection (5A) and substituting the following—

Passed by the Parliament of the Republic of Fiji this 21st day of June 2019.


PacLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.paclii.org/fj/legis/num_act/vataa2019265