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Gambling Turnover Tax Decree (Budget Amendment) Act 2004

FIJI ISLANDS

GAMBLING TURNOVER TAX DECREE (BUDGET AMENDMENT) ACT 2004
ACT NO. 4 OF 2004

I assent

J.I. ULUIVUDA
President

[9 March 2004]

AN ACT

FOR AN ACT TO AMEND THE GAMBLING TURNOVER TAX DECREE

ENACTED by the Parliament of the Fiji Islands

Short title and commencement

1. This Act may be cited as the Gambling Turnover Tax Decree (Budget Amendment) Act 2004 and is deemed to have come into force on 1st January 2004.

Summary of turnover

2. Section 7 of the Gambling Turnover Tax Decree 1991 is amended by repealing subsection (3) and substituting the following subsections-

"(3) An accountable person who fails to make, or fails to cause to be made, any summary specified in this section is liable to pay the following penalty-

(a) $2 for each day, or part of a day, if the failure continues after the date due for delivery of summary to the date up to 3 months after the due delivery date;

(b) $7 for each day, or part of a day, if the failure continues after 3 months to the date up to 6 months after 3 months specified in subparagraph (a); and

(c) $15 for each day, or part of a day, if the failure continues after 6 months specified in paragraph (b) until the date the summary is received by the Commissioner.

(4) An accountable person who sends, or causes to be sent, to the Commissioner a summary under this section that is false or incorrect in any material particular commits an offence and is liable on conviction to a fine of $1000 or to 6 months imprisonment or both."

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Passed by the House of Representatives this 9th day of February, 2004.

Passed by the Senate this 2nd day of March, 2004.