Excise Tax (Amendment) Act 2013
Act No. 9 of 2013
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EXCISE TAX (AMENDMENT) ACT 2013
Excise Tax (Amendment) Bill 2013 Arrangement of Sections
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Act No. 9 of 2013 Page 3
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EXCISE TAX (AMENDMENT) ACT 2013
Arrangement of Sections
Section
1 Short title and Commencement .............................................................................. 5
2 Section 2 amended ................................................................................................. 5
Excise Tax (Amendment) Bill 2013 Section 1
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Act No. 9 of 2013 Page 5
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EXCISE TAX (AMENDMENT) ACT 2013
Act No. 9 of 2013
AN ACT TO AMEND THE EXCISE TAX ACT 2007
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 Excise Tax (Amendment) Act 2013.
(2) This Act shall come into force on 1 July 2013.
2 Section 2 amended
Section 2 of the Excise Tax Act 2007, as amended, is amended –
(a) in the definition of “Customs” by inserting the words “and Customs” after the
word “Revenue”; and
(b) in the definition of “Minister”:
(i) in the English version only, by deleting the word “services” and
replacing it with “and customs”; and
(ii) 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 2 Excise Tax (Amendment) Act 2013
Page 6 Act No. 9 of 2013
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Passed by the Legislative Assembly this 24
th
day of June 2013.