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Legislature - INCOME TAX (AMDT) (NO. 2) BILL 2006

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Full Text of the Act: INCOME TAX (AMDT) (NO. 2) ACT 2006 Passed on18/10/2006 12:00:00 AM

ACT NO. 15 OF 2006

I assent

J. I. ULUIVUDA

President

[18 October 2006]

AN ACT

FOR AN ACT TO AMEND THE INCOME TAX ACT

[1 September 2006]

ENACTED by the Parliament of the Fiji Islands:

Short title and commencement

1. (1) This Act may be cited as the Income Tax (Amendment) (No. 2) Act 2006.

(2) Section 2(6) of this Act is deemed to have come into force on 1 September 2006.

Section 21 amended

2. Section 21(1) of the Income Tax Act (Cap. 201) is amended:

(a) in paragraph (v), by deleting "2006" and substituting "2007".

(b) by adding after paragraph (zd) the following paragraph:

"(ze) one and one half times the amount of cash donation made of the value of the services provided by a taxpayer between 1 September 2006 and 31 October 2006 towards the organisation and sponsorship of the 3^rd Melanesian Arts and Craft Festival 2006.".

Passed by the House of Representatives on 19 September 2006

Passed by the Senate on 5 October 2006

datecNETPRESENCE