Consumption Tax (Amendment) Act 2013


Act No. 8 of 2013

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CONSUMPTION TAX (AMENDMENT) ACT

2013


Consumption Tax (Amendment) Act 2013 Arrangement of Sections





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Act No. 8 of 2013 Page 3




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CONSUMPTION TAX (AMENDMENT) ACT 2013

Arrangement of Sections

Section

1 Short title and Commencement .............................................................................. 5
2 Section 2 amended ................................................................................................. 5
3 Reference to “Minister of Revenue” amended ...................................................... 6




Consumption Tax (Amendment) Act 2013 Section





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Act No. 8 of 2013 Page 5




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CONSUMPTION TAX (AMENDMENT) ACT 2013

Act No. 8 of 2013

AN ACT TO AMEND THE CONSUMPTION TAX ACT 2003

I assent,

TUPOU VI,

28
th
June 2013.

BE IT ENACTED by the King and Legislative Assembly of Tonga in the

Legislature of the Kingdom as follows:

1 Short title and Commencement

(1) This Act may be cited as the Consumption Tax (Amendment) Act 2013.

(2) The Consumption Tax Act 2003, as amended, is in this Act referred to as the

Principal Act.

(3) This Act shall come into force on 1 July 2013.

2 Section 2 amended

Section 2 of the Principal Act is amended in the definition of “Minister”:

(a) in the English version only, by deleting the word “services” and replacing it

with “and customs”; and

(b) in the Tongan version only by, deleting the words “ngaahi ngaue” and

inserting the words “mo e tute” after the words “tanaki pa’anga hu mai”.

Section 3 Consumption Tax (Amendment) Act 2013





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3 Reference to “Minister of Revenue” amended

The Principal Act is amended in the English version only by deleting the term “of

Revenue” from the term “Minister of Revenue” wherever appearing.


Passed by the Legislative Assembly this 24
th
day of June 2013.