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Consumption Tax (Amendment) Act 2007

Commencement: Not yet in force

LAWS OF TONGA

CONSUMPTION TAX (AMENDMENT) ACT 2007

Act No. 8 of 2007

AN ACT TO AMEND THE CONSUMPTION TAX ACT 2003

I assent,
George Tupou V
14 August 2007

Commencement [not yet in force]

BE IT ENACTED by the King and the Legislative Assembly of Tonga in the Legislature of the Kingdom as follows-

1 (1). This Act may be cited as the Consumption Tax (Amendment) Act 2007.

(2). This Act shall come into force on a date to be proclaimed by His Majesty in Council which shall be the same day as the Customs and Excise Management Act 2006, Customs Act and the Excise Tax Act 2006.

2 The Consumption Tax Act 2003, as amended, is in this Act referred to as the Principal Act.

3 Section 2 of the Principal Act is be amended by-

(a). in the definition of "consideration" by inserting in paragraph (c) after the word "duties," the words " excise tax,"; and

(b). inserting after the definition of "enterprise" the following new definition as follows-

" "excise tax" means the excise tax imposed by the Excise Tax Act 2006;".

4 Section 8(10)(b) of the Principal Act is amended by deleting the figure "15" and substituting with the figure "28".

5 Section 13 of the Principal Act is amended by inserting after the words "(CAP. 67)" the words ", Customs and Excise Management Act 2006, the Customs Act 2006 or the Excise Tax Act 2006 as the case may be,".

6 Section 14 of the Principal Act is amended-

(a). in paragraph (a) by inserting after the words "(Cap. 67)" the words ", Customs and Excise Management Act 2006, the Customs Act 2006 or the Excise Tax Act 2006 as the case may be,"; and

(b). in paragraph (b) by inserting after the word "excise" the word "tax".

7 Section 17(7) of the Principal Act is amended by inserting in paragraph (b) after the words "(Cap. 67)" the words ", Customs and Excise Management Act 2006, the Customs Act 2006 or the Excise Tax Act 2006 as the case may be".

8 Section 21(1) of the Principal Act is amended by deleting the figure "15" and substituting with the figure "28".

9 Section 23 of the Principal Act is amended by-

(a). inserting after the words "(Cap. 67)" wherever they appear, the words ", Customs and Excise Management Act 2006, Customs Act 2006 or the Excise Tax Act as the case may be";

(b). inserting after the words "customs duty" in subsection (2) the words "or excise tax as the case may be"; and

(c). deleting the words "that Act" in subsection (2) and replacing them with "those Acts".

Passed in the Legislative Assembly this day of 2007.