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Income Tax Rate Amendment Act 1995

WESTERN SAMOA

Income Tax Rate Amendment Act
No. 7 of 1995

Arrangement of Provisions

Title

1. Short title and commencement
2. Amendments to First Schedule

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No. 7 of 1995

AN ACT to amend the Income Tax Rate Act 1974.

[30 June 1995]

BE IT ENACTED by the Legislative Assembly of Western Samoa in Parliament assembled as follows: -

1. Short title and commencement - (1) This Act may be cited as the Income Tax Rate Amendment Act 1995 and shall be read together with and deemed part of the Income Tax Rate Act 1974 (hereinafter referred to as the principal Act).

(2) This Act shall be deemed to have come into force on the 1st day of July 1995 and except as otherwise provided it shall apply with respect to tax for the income year commencing on that date and for every subsequent year.

2. Amendments to First Schedule - The First Schedule to the principal Act is amended by omitting subclause (ii) from clause 7A and substituting the following: -

"(ii) on all income derived on and after the 1st day July 1995 not included under clauses 1 to 6A of this Schedule the income tax payable on the taxable income shall be -

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