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Commissioner General of Internal Revenue (Consequential Amendments) Act 1993

PAPUA NEW GUINEA


Commissioner General of Internal Revenue (Consequential Amendments) Act 1993


No. 1 of 1993
Certified on: 21 April 1993


ARRANGEMENT OF SECTIONS.

PART I. - GENERAL.

1. Interpretation -

"Commissioner General".

2. References to Chief Collector, etc.,

PART II. - AMENDMENT TO THE INTERPRETATION ACT (CHAPTER 2).

3. Interpretation of terms (Amendment of Section 3 of the Interpretation Act).

PART III. - AMENDMENTS TO EXCISE ACT (CHAPTER 105).

4. Interpretation (Amendment of Section 1 of the Excise Act).
5. Further amendments.

PART IV. - AMENDMENTS TO THE EXCISE (BEER) ACT (CHAPTER 106).

6. Interpretation (Amendment of Section 1 of the Excise (Beer) Act).
7. Further amendments.

PART V. - AMENDMENTS TO INDUSTRIAL DEVELOPMENT (WAGE SUBSIDY) ACT (CHAPTER 110B).

8. Amendments to Industrial Development (Wage Subsidy) Act.

PART VI. - AMENDMENTS TO PERSONAL TAX ACT (CHAPTER 113).

9. Interpretation (Amendment of Section 1 of the Personal Tax Act).
10. Further amendments.

PART VII. - AMENDMENTS TO PORT CHARGES ACT (CHAPTER 114).

11. Coastal vessels (Amendment of Section 4 of the Port Charges Act).
12. Payment of charges (Amendment of Section 13 of the Port Charges Act).

PART VIII. - AMENDMENTS TO INDUSTRIAL DEVELOPMENT (INCENTIVES TO PIONEER INDUSTRIES) ACT (CHAPTER 119).

13. Amendments to Industrial Development (Incentives to Pioneer Industries) Act.

PART IX. - AMENDMENT TO MINERAL RESOURCES STABILIZATION FUND ACT (CHAPTER 194).

14. Payments out of the fund (Amendment of Section 12 of the Mineral Resources Stabilization Fund Act).

PART X. - AMENDMENTS TO DISTILLATION ACT (CHAPTER 305).

15. Amendments to Distillation Act.

PART XI. AMENDMENTS TO CUSTOMS DUTY (REBATE) ACT (CHAPTER 390).

16. Amendments to Customs Duty (Rebate) Act

PART XII. - AMENDMENTS TO PUBLIC SERVICES (MANAGEMENT) ACT

17. Powers of Chief Collector of Taxes and Auditor-General, etc., (Amendment of Section 58 of the Public Services (Management) Act 1986).


Schedule 1.
Schedule 2.
Schedule 3.
Schedule 4.
Schedule 5.
Schedule 6.
Schedule 7.


AN ACT

entitled

Commissioner General of Internal Revenue (Consequential Amendments) Act 1993,

Being an Act to amend certain Acts in consequence of the creation of the office of Commissioner General of Internal Revenue,

MADE by the National Parliament to be deemed to have come into operation on 10 November 1992.

PART I. - GENERAL.

  1. INTERPRETATION.

In this Act -

"Commissioner General" means the Commissioner General of Internal Revenue appointed under Section 6 of the Income Tax Act 1959.
  1. REFERENCES TO CHIEF COLLECTOR, ETC.,

Any reference in any law to -

(a) the "Chief Collector of Taxes", or the "Chief Collector"; or
(b) the "Comptroller of Customs", or the "Comptroller",

not amended by this or any other law to the "Commissioner General of Internal Revenue" or the "Commissioner General" shall be read as a reference to the Commissioner General.

PART II. - AMENDMENT TO THE INTERPRETATION ACT (CHAPTER 2).

  1. INTERPRETATION OF TERMS (AMENDMENT OF SECTION 3 OF THE INTERPRETATION ACT)

Section 3(1) of the Interpretation Act (Chapter 2) is amended by inserting after the definition of "Commissioner for Declarations" the following:-

"'Commissioner General of Internal Revenue' or 'Commissioner General' means the Commissioner General of Internal Revenue appointed under Section 6 of the Income Tax Act 1959;".

PART III. - AMENDMENTS TO EXCISE ACT (CHAPTER 105).

  1. INTERPRETATION (AMENDMENT OF SECTION 1 OF THE EXCISE ACT).

Section (1) of the Excise Act (Chapter 105) is amended –

(a) by repealing the definition of "the Comptroller"; and
(b) by inserting after the definition of "Collector" the following new definition;-
(c) in the definition of "permission", by repealing the word "Comptroller" and replacing it with the following:-
  1. FURTHER AMENDMENTS.

The Excise Act (Chapter 105) is further amended in accordance with Schedule 1.

PART IV. - AMENDMENTS TO THE EXCISE (BEER) ACT (CHAPTER 106).

  1. INTERPRETATION (AMENDMENT OF SECTION 1 OF THE EXCISE (BEER) ACT).

Section 1 of the Excise (Beer) Act (Chapter 106) is amended -

(a) in the definition of "approved vessel", in Paragraph (h), by repealing the words "Comptroller of Customs" and replacing them with the following:-
(b) by inserting after the definition of "Collector" the following new definition:-
(c) by repealing the definition of "the Comptroller".
  1. FURTHER AMENDMENTS.

The Excise (Beer) Act (Chapter 106) is further amended in accordance with Schedule 2.

PART V. - AMENDMENTS TO INDUSTRIAL DEVELOPMENT (WAGE SUBSIDY) ACT (CHAPTER 110B).

  1. AMENDMENTS TO INDUSTRIAL DEVELOPMENT (WAGE SUBSIDY) ACT.

The Industrial Development (Wage Subsidy) Act (Chapter 110B) is amended in accordance with Schedule 3.

PART VI. - AMENDMENTS TO PERSONAL TAX ACT (CHAPTER 113).

  1. INTERPRETATION (AMENDMENT OF SECTION 1 OF THE PERSONAL TAX ACT).

Section 1 of the Personal Tax Act (Chapter 113) is amended by repealing the definition of "the Chief Collector" and replacing it with the following:-

"'Commissioner General' means the Commissioner General of Internal Revenue appointed under Section 6 of the Income Tax Act 1959;".
  1. FURTHER AMENDMENTS.

The Personal Tax Act (Chapter 113) is further amended in accordance with Schedule 4.

PART VII. - AMENDMENTS TO PORT CHARGES ACT (CHAPTER 114).

  1. COASTAL VESSELS (AMENDMENT OF SECTION 4 OF THE PORT CHARGES ACT).

Section 4 of the Port Charges Act (Chapter 114) is amended by repealing the words "Comptroller of Customs" and replacing them with the following:-

"Commissioner General of Internal Revenue".
  1. PAYMENT OF CHARGES (AMENDMENT OF SECTION 13 OF THE PORT CHARGES ACT).

Section 13(b)(ii) of the Port Charges Act (Chapter 114) is amended by repealing the words "Comptroller of Customs" and replacing them with the following:-

"Commissioner General of Internal Revenue".

PART VIII. - AMENDMENTS TO INDUSTRIAL DEVELOPMENT (INCENTIVES TO PIONEER INDUSTRIES) ACT (CHAPTER 119).

  1. AMENDMENTS TO INDUSTRIAL DEVELOPMENT (INCENTIVES TO PIONEER INDUSTRIES) ACT (CHAPTER 119).

The Industrial Development (Incentives to Pioneer Industries) Act (Chapter 119) is amended in accordance with Schedule 5.

PART IX. - AMENDMENT TO MINERAL RESOURCES STABILIZATION FUND ACT (CHAPTER 194).

  1. PAYMENTS OUT OF THE FUND (AMENDMENT OF SECTION 12 OF THE MINERAL RESOURCES STABILIZATION FUND ACT).

Section 12(3A) of the Mineral Resources Stabilization Fund Act (Chapter 194) is amended by repealing the words "Chief Collector of Taxes" and replacing them with the following;-

"Commissioner General of Internal Revenue".

PART X. - AMENDMENTS TO DISTILLATION ACT (CHAPTER 305).

  1. AMENDMENTS TO DISTILLATION ACT.

The Distillation Act (Chapter 305) is amended in accordance with Schedule 6.

PART XI. - AMENDMENTS TO CUSTOMS DUTY (REBATE) ACT (CHAPTER 390).

  1. AMENDMENTS TO CUSTOMS DUTY (REBATE) ACT.

The Customs Duty (Rebate) Act (Chapter 390) is amended in accordance with Schedule 7.

PART XII. - AMENDMENTS TO PUBLIC SERVICES (MANAGEMENT) ACT 1986.

  1. POWERS OF CHIEF COLLECTOR OF TAXES AND AUDITOR-GENERAL, ETC., (AMENDMENT OF SECTION 58 OF THE PUBLIC SERVICES (MANAGEMENT) ACT 1986).

Section 58 of the Public Services (Management) Act 1986 is amended -

(a) in the heading, by repealing the words "Chief Collector of Taxes" and replacing them with the following:-
(b) by repealing Paragraph (a) and replacing it with the following: -

SCHEDULE 1.

Further Amendments to the Excise Act (Chapter 105).

Provision
Amendment
Sections 5 (heading), (1) and (2); 7(2) (twice occurring); 8(3) and (4); 9 (twice occurring); 12(1) and (2); 13(1) and (2); 15(1) and (2); 18(1)(a) and (2) (a), (b) and (c); 19(1) and (2); 21(1) and 22; 23; 25(1)(c); 26; 28(2)(b) and (3); 30(1); 33; 34(2)(b); 39(1); 42(1) (thrice occurring) and (3); 47(1), (4) and 52(4); 53(2)(b) and (3); 54; 5 (heading) and (1) (twice occurring); 56; 58(2) and (3); 59(1) and (2); 60(1); 82(1)(a) (2) (twice occurring) and (3) (thrice occurring) 84(1), (3) (twice occurring) and (4); 90(1), (2) and (4); 91(1) and (2); Part XII (heading); 93
In each case repeal the word "Comptroller" and replace with "Commissioner General".

SCHEDULE 2.

Further Amendments to the Excise (Beer) Act (Chapter 106).

Provision
Amendment
Sections 2(1)(b); 5(1); 7(2) and (3); 8; 9(1) and (2)
In each case repeal the word "Comptroller" and replace with "Commissioner General".

SCHEDULE 3.

Amendments to Industrial Development (Wage Subsidy) Act (Chapter 110B).

Provision
Amendment
Sections 2; 3; 4(1); 5(1) and 2(b); 6(1), (2), (3) and (4)(b); 7(1) and (2); 8; 9; 10(1) and (2); 11(1) (twice occurring) and (2); 13(1) (twice occurring) and (5)(a)(ii) and (b)(i); 16(1)(b); 17; 18(1), (2) and (3); 19(2); 20 (thrice occurring); and 22.
In each case repeal the words "Chief Collector" and replace with "Commissioner General".

SCHEDULE 4.

Further Amendments to the Personal Tax Act (Chapter 113).

Provision
Amendment
Sections 2; 3; 4(2); 9(1) (twice occurring); 10(4); 12(4) and 16.
In each case repeal the words "Chief Collector" and replace with "Commissioner General".

SCHEDULE 5.

Amendments to Industrial Development (Incentives to Pioneer Industries) Act (Chapter 119).

Provision
Amendment
Sections 20 (heading) and (1); 21(2)(b), (4) and (6) (twice occurring); 22 (heading) and text.
In each case repeal the words "Chief Collector" and replace with "Commissioner General".

SCHEDULE 6.

Amendments to Distillation Act (Chapter 305).

Provision
Amendment
Sections 1 (definition of "Collector"); 2(b); 3; 4(a) and (c) (twice occurring); 5; 9(1) and (2)(a) and (b); 10(1) (twice occurring); 12(1), (2) and (3); 13; 14; 23; 27(d); 48(1).
In each case repeal the words "Comptroller of Customs" and replace with "Commissioner General of Internal Revenue"

SCHEDULE 7.

Amendments to Customs Duty (Rebate) Act (Chapter 390).

Provision
Amendment
Sections 2; 3(heading) and (2); 4(1); 5(1).
In each case repeal the words "Comptroller" or "Comptroller of Customs" and replace with "Commissioner General of Internal Revenue".

I hereby certify that the above is a fair print of the Commissioner General of Internal Revenue (Consequential Amendment) Act 1993 which has been made by the National Parliament.

Clerk of the National Parliament.

I hereby certify that the Commissioner General of Internal Revenue (Consequential Amendment) Act 1993 was made by the National Parliament on 17 March 1993.

Speaker of the National Parliament.

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