TONGA

INCOME TAX (AMENDMENT) ACT 2000

Act 2 of 2000

AN ACT TO AMEND THE INCOME TAX ACT

I assent,

TAUFA'AHAU TUPOU IV,
30th June, 2000

[28th June, 2000]

BE IT ENACTED by the King and Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:

1. (1) This Act may be cited as the Income Tax (Amendment) Act 2000 and shall be deemed to have come into operation on 1 July 2000.

(2) The Income Tax Act (Cap. 68), as amended, is in this Act referred to as the Principal Act.

2. Section 11 (p) (1) of the Principal Act is amended by deleting the year "2000" and substituting the year "2005".

Passed by the Legislative Assembly this 28 day of June, 2000.

--------------------------------------------