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Turnover Tax (Miscellaneous Services) (Amendment) Decree 1988

GOVERNMENT OF THE REPUBLIC OF FIJI

DECREE NO. 13 of 1988

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TURNOVER TAX (MISCELLANEOUS SERVICES) (AMENDMENT) DECREE 1988
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A DECREE TO AMEND THE TURNOVER TAX (MISCELLANEOUS SERVICES) ACT

IN exercise of the powers vested in me as President and Commander-in-Chief of the Republic of Fiji and acting in accordance with the advice of the Prime Minister and Cabinet, I hereby make the following decree-

Citation

1. This Decree may be cited as the Turnover Tax (Miscellaneous Services) (Amendment) Decree 1988.

Interpretation

2. The Turnover Tax (Miscellaneous Services) Act is in this Decree referred to as the principal Act.

Schedule 1 amended

3. The Second Schedule to the principal Act is repealed and replaced by the following schedule:

"SECOND SCHEDULE
(Section 3)

RATES OF TAX PAYABLE

1. On the value of any consideration paid or payable by a person in respect of the provision to that person of a prescribed service other than the provision in Fiji of a ticket or tickets for international travel by sea or air from Fiji-

(a) For each complete $1.00 of turnover, turnover tax payable = 8c;

(b) for each sum less than $1.00 and any fractional balance in excess of $1.00 or a multiple thereof:

2. On the provision in Fiji of a ticket or tickets for international travel by sea or air from Fiji - $15 per trip per person.".

Commencement

4. This Decree shall be deemed to have come into force on the first day of February, 1988.

Dated this 28th day of January, 1988.

PENAIA K GANILAU
President and Commander-in-Chief

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