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Income Tax (Amendment) Act 1989

SOLOMON ISLANDS

INCOME TAX (AMENDMENT) ACT 1989
(NO. 14 OF 1989)

Passed be the National Parliament this twenty-eighth day of November 1989.

Assented to in Her Majesty's name and on Her Majesty's behalf this second day of February 1990.

Date of commencement: date of publication in the Gazette.

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AN ACT to amend the Income Tax Act, Cap. 61.

ENACTED by the National Parliament of Solomon Islands.

ARRANGEMENT OF SECTIONS

Section:

1. Short title.
2. Amendment of section 2 of Cap. 61.
3. Amendment of several provisions in the principal Act.
4. Amendment of section 11.

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Short title

1. This Act may be cited as the Income Tax (Amendment) Act 1989.

Amendment of section 2 of Cap. 61

2. Section 2 of the Income Tax (hereinafter referred to as the "principal Act") is hereby amended by inserting therein immediately after the definition of "loss" the following new definition -

"Minister" means the Minister for the time being charged with responsibility for the imposition and collection of income tax."

Amendment of several provisions in the principal Act

3. The principal Act is hereby amended by deleting the words "Minister of Finance" wherever those words occur in the Act and substituting therefor in each case the word "Minister".

Amendment of section 11

4. Section 11 of the principal Act is hereby amended in the following respects -

(a) by deleting from subsection (2) the words "through the Permanent Secretary, Finance"; and

(b) by deleting from subsections (4) and (6) the words "Permanent Secretary, Finance" wherever those words appear in those subsections and substituting therefor in each case the word "Minister".

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