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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


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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]”.


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