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Consumption Tax (Amendment) Act 2013

LAWS OF TONGA

CONSUMPTION TAX (AMENDMENT) ACT 2013
Act No. 8 of 2013

Arrangement of Sections

Section

1 Short title and Commencement
2 Section 2 amended
3 Reference to "Minister of Revenue" amended

____________________

AN ACT TO AMEND THE CONSUMPTION TAX ACT 2003

I assent,
TUPOU VI,
28th June 2013.

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

1 Short title and Commencement

(1) This Act may be cited as the Consumption Tax (Amendment) Act 2013.

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

(3) This Act shall come into force on 1 July 2013.

2 Section 2 amended

Section 2 of the Principal Act is amended in the definition of "Minister":

(a) in the English version only, by deleting the word "services" and replacing it with "and customs"; and

(b) in the Tongan version only by, deleting the words "ngaahi ngaue" and inserting the words "mo e tute" after the words "tanaki pa'anga hu mai".

3 Reference to "Minister of Revenue" amended

The Principal Act is amended in the English version only by deleting the term "of Revenue" from the term "Minister of Revenue" wherever appearing.

Passed by the Legislative Assembly this 24th day of June 2013.