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Value Added Tax Decree (Budget Amendment) Act 2002

FIJI ISLANDS


VALUE ADDED TAX DECREE (BUDGET AMENDMENT) ACT


NO. 34 OF 2002


I assent.

[L. S.]

J.I. ULUIVUDA
President


[23 December 2002]


AN ACT
TO AMEND THE VALUE ADDED DECREE 1991


[1st January, 2003]


ENACTED by the Parliament of the Fiji Islands-


Short Title and commencement


1. This Act may be cited as the Value Added Tax Decree (Budget Amendment) Act 2002 and commences on 1 January 2003.


Sections 14 and 15 amended


2. The Value Added Decree 1991 is amended-


(a) in section 14 by deleting "ten" and substituting "twelve and a half"; and


(b) in section 15 by deleting "ten" and substituting "twelve and a half".


Consequential amendment


3. At the commencement of this Act, any tax, impost, duty, fee, charge or other amount prescribed in any written law, which includes the 10% rate of value added tax is amended and to be calculated based on the 12.5% rate.


Passed by the House of Representatives this 2nd day of December 2002.


Passed by the Senate this 16th day of December 2002.


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