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Consumption Tax Act 2003 - Order-in-Council (No 3)

LAWS OF TONGA

ORDER-IN-COUNCIL

GS 5 of 2005

CONSUMPTION TAX ACT 2003

In exercise of the powers conferred by Section 5(3)(a) of the Consumption Tax Act 2003, the Chief Commissioner of Revenue, with the consent of Privy Council, makes the following Order:

1. The following imports shall be exempt from Consumption Tax—

(a). insecticides, pesticides and fungicides for use in agriculture;

(b). agricultural machinery and implements, including hand tools and timber milling machinery;

(c). agricultural seeds and fertilizers;

(d). stock feed;

(e). live poultry;

(f). live bovine animals;

(g). live swine; and

(h). packaging materials for use in agriculture.

2. The following taxable supplies shall be subject to a zero rate of Consumption Tax—

(a). insecticides, pesticides and fungicides for use in agriculture;

(b). agricultural machinery and implements, including hand tools and timber milling machinery;

(c). agricultural seeds and fertilizers;

(d). stock feed;

(e). live poultry;

(f). live bovine animals;

(g). live swine; and

(h). packaging materials for use in agriculture.

Made at Nuku‘alofa this 10 day of June, 2005

Chief Commissioner of Revenue.