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Telecommunications Service Tax (Amendment) No. 2 Act 2016

REPUBLIC OF NAURU

TELECOMMUNICATIONS SERVICE TAX (AMENDMENT) NO.2 ACT 2016

No. 52 of 2016

An Act to amend the Telecommunications Service Tax Act 2009

Certified: 4th November 2016

Table of Contents

1 SHORT TITLE
2 COMMENCEMENT
3 AMENDMENT OF TELECOMMUNICATIONS SERVICE TAX ACT 2009
4 AMENDMENT OF SECTION 4
5 AMENDMENT OF SECTION 5
6 AMENDMENT OF SECTION 7
7 INSERT NEW SECTION 16

Enacted by the Parliament of Nauru as follows:

1 Short title

This Act may be cited as the Telecommunications Service Tax (Amendment) No. 2 Act 2016

2 Commencement

This Act commences upon certification by the Speaker.

3 Amendment of Telecommunications Service Tax Act 2009

The Telecommunications Service Tax Act 2009 is amended by the provisions of this Act.

4 Amendment of section 4

Section 4(4) is amended by omitting the words 'at the time of payment'

And substituting with the words

'within one month of having become liable to pay tax under subsection (1)'.

5 Amendment of section 5

Section 5 is amended by omitting the words

'shall be determined by the Minister on the recommendation of the Secretary, and notified in the Gazette'

And substituting with the words

'in accordance with Part 7 of the Revenue Administration Act 2014'

6 Amendment of section 7

Section 7 is amended by omitting the words 'Minister responsible for finance' and substituting with the word 'Secretary'

7 Insert new section 16

16 Application of Revenue Administration Act 2014
The Revenue Administration Act 2014 is subject to this Act and applicable only for the purposes of the administration of this Act.