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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.