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
Page 6 Act No. 8 of 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.