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Income Tax (Amendment) Act 1992

KINGDOM OF TONGA

INCOME TAX AMENDMENT ACT
NO. 7 OF 1992

I assent,

TAUFA'AHAU TUPOU IV

1st July, 1992.

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AN ACT

TO AMEND THE INCOME TAX ACT (Cap. 68)

[24th June, 1992]

BE IT ENACTED by the King and Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:

1. (1) This Act may be cited as the Income Tax (Amendment) Act 1992.

(2) The Income Tax Act (Chapter 68), as amended, is in this Act referred to as the Principal Act.

2. Sub-section 6(2) of the Principal Act is following paragraph (c) after paragraph (b):

"(c) Any financial donation paid in that fiscal year to a national Sporting Organisation and that such organisation is approved by Cabinet."

Passed in the Legislative Assembly this 24th day of June, 1992.

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