REPUBLIC OF FIJI ISLANDS

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TAX ADMINISTRATION (BUDGET AMENDMENT) DECREE 2010

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GOVERNMENT OF FIJI
(DECREE NO. 4 OF 2010)

IN exercise of the powers vested in me as President of the Republic of Fiji and the Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority Decree 2009, I hereby make the following Decree — 

Short title and commencement

1. — (1) This Promulgation may be cited as the Tax Administration (Budget Amendment) Decree 2010, and comes into force on 1st January 2010. 

Object of this Decree

2. The object of this Decree is to amend the Tax Administration Decree ("the Decree") 2009. 

Arrangement of Sections amended

3. The "Arrangement of Sections" of the Decree —

(i) Section 18 is amended by deleting "High" and substituting "Tax"; 

(ii) Part 111 – Tax Tribunal, Division 2 by inserting the alphabet "T" to read as "Tax Court". 

Section 33 amended

3. Section 33 of the Decree is amended by renumbering the current subsection (3) as subsection (4) and inserting a new subsection (3) — 

"(3) (i) The CEO must pay a refund of overpaid tax to a taxpayer under a tax law to the taxpayer's bank account in a commercial trading bank in the Fiji Islands; 

(ii) The CEO shall not pay any refund of overpaid tax to a taxpayer under a tax law by postal mail." 

GIVEN under my name this 6th day of January 2010. 

EPELI NAILATIKAU 
President of the Republic of Fiji