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Consumption Tax Act 2009 - Consumption Tax (Amendment) Regulation 2011

LAWS OF TUVALU

CONSUMPTION TAX (AMENDMENT) REGULATION 2011

LN 9 of 2011

MADE UNDER SECTION 5(3) OF THE CONSUMPTION TAX ACT 2009

Commencement [19th December, 2011]

1 Citation

This Regulation may be cited as the Consumption Tax (Amendment) Regulation 2011.

2 Commencement

This Regulation amendment shall commence on publication by exhibition.

3 Amendment

Section 3 of the Consumption Tax Regulation is amended as follows:

(a) Replace all reference to "1 July 2009" in that section with "1 January 2012".

(b) Replace the reference to "3%" in the section with "4%".