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Excise Tax (Amendment) Act 2013

LAWS OF TONGA

EXCISE TAX (AMENDMENT) ACT 2013
Act No. 9 of 2013

Arrangement of Sections

Section

1 Short title and Commencement
2 Section 2 amended

______________

AN ACT TO AMEND THE EXCISE TAX ACT 2007

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 Excise Tax (Amendment) Act 2013.

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

2 Section 2 amended

Section 2 of the Excise Tax Act 2007, as amended, is amended –

(a) in the definition of "Customs" by inserting the words "and Customs" after the word "Revenue"; and

(b) in the definition of "Minister":

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

(ii) 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";

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