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Vanuatu Sessional Legislation |
Commencement: 1 June 1992
REPUBLIC OF VANUATU
RENT TAXATION (AMENDMENT) ACT
NO. 8 OF 1992
Arrangement of Sections
1. Amendment of Schedule 1 to Chapter 196.
2. Commencement.
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REPUBLIC OF VANUATU
Assent: 23/6/92
Commencement: 1/6/92
RENT TAXATION (AMENDMENT) ACT
NO. 8 OF 1992
An Act to amend the Rent Taxation Act [CAP. 196].
BE IT ENACTED by the President and Parliament as follows:
AMENDMENT OF SCHEDULE 1 TO CHAPTER 196
1. Schedule 1 to the Rent Taxation Act [CAP. 196] in this Act referred to as the "principal Act", is amended by repealing paragraph "a." and substituting the following paragraph:-
"a. where the taxpayer is a natural person:
| Total amount of all rent derived by the taxpayer during the chargeable period - | Amount of tax to be charged - |
| | |
| - does not exceed VT 200,000 | - no tax is charged |
| | |
| - exceeds VT 200,000 | - 15% of the excess over VT 200,000". |
COMMENCEMENT
2. This Act shall be deemed to have come into force on the first day of June 1992.
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