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Income Tax (Amendment) (No 2) Act 1997

REPUBLIC OF KIRIBATI

INCOME TAX AMENDMENT (NO. 2) ACT 1997
(No. 19 of 1997)

I assent

(Sgd: T. Tito)
Beretitenti.
29/12/1997

AN ACT TO AMEND THE INCOME TAX ACT 1990
(No. 9 of 1989)

Commencement:
1997

MADE by the Maneaba ni Maungatabu and assented to by the Beretitenti.

Short Title

1. This Act may be cited as the Income Tax (Amendment) (No. 2) Act 1997.

Commencement

2. (1) Section 4 of this Act shall be deemed to have come into operation on the 1st day of July 1996.

(2) Sections 5, 6, 7 and 8 of this Act shall be deemed to have come into operation on the 1st day of January 1990.

Interpretation

3. In this Act unless the context otherwise requires

"principal Act" means the Income Tax Act 1990 (No. 9 of 1989).

"Repealed Legislation" means the Income Tax Ordinance (Cap 44) and any regulations made under that Ordinance as referred to in Part XX of the principal Act.

Amendment of Section 83

4. Section 83 of the principal Act is amended in subsection (2) by repealing the word "(a)" appearing between the words "under subsection (1)" and "(b) and (c)" in the second line.

Amendment of Section 100

5. Section 100 of the principal Act is amended in subsection (6) by:

(a) changing in paragraph (b) the word "sections" from the plural to the singular form; and

(b) repealing in paragraph (b) the words "and 105".

Amendment of Section 108

6. Section 108 of the principal Act is amended in subsection (2) by repealing the word "sufficient" and substituting the word "conclusive".

Amendment of Section 135

7. Section 135 of the principal Act is amended in subsection (2) by inserting at the beginning of that subsection the words "Subject to section 138,".

New Section 138 Added

8. After section 137 of the principal Act, the following section is added:

"Assessments under Repealed Legislation

138. Any Income Tax assessment and any Notice of Assessment made in accordance with section 100, and served in accordance with any Regulations made hereunder, in respect of income tax for any tax year prior to 1990 shall be deemed to be an assessment or a Notice of assessment, as the case maybe, made and served in accordance with the Repealed Legislation and any such assessment or Notice of Assessment shall in all respects, be valid and apply as if it had been properly made and served by the Minister in accordance with the Repealed Legislation."

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