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Nauru Sessional Legislation |
REPUBLIC OF NAURU
AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION (AMENDMENT) ACT 2016
No. 57 of 2016
An Act to amend the Automatic Exchange of Financial Account Information Act 2016
Certified: 23rd December 2016
Table of Contents
1 SHORT TITLE
2 COMMENCEMENT
3 AMENDMENT OF THE AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION ACT 2016
4 INSERT NEW SECTION 13A
Enacted by the Parliament of Nauru as follows:
1 Short title
This Act may be cited as the Automatic Exchange of Financial Account Information (Amendment) Act 2016.
2 Commencement
This Act commences upon certification by the Speaker.
3 Amendment of the Automatic Exchange of Financial Account Information Act 2016
The Automatic Exchange of Financial Account Information Act 2016 is amended by the provisions of this Act.
4 Insert new section 13A
A new section 13A is inserted as follows:
13A Application of Revenue Administration Act 2014
- (1) Despite section 7(2), the Revenue Administration Act 2014 is subject to this Act and applicable only for the purposes of the administration of this Act.
- (2) For the avoidance of doubt, sections 9(4) and 13(3) prevail over any equivalent provision in the Revenue Administration Act 2014 or in any other Act.
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URL: http://www.paclii.org/nr/legis/num_act/aeofaia2016526