TONGA

INCOME TAX (AMENDMENT) ACT 2005

Act 5 of 2005

AN ACT TO AMEND THE INCOME TAX ACT

I assent,

TAUFA'AHAU TUPOU IV,
18th July, 2005

[30th June, 2005]

BE IT ENACTED by the King and the 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 2005 and shall be deemed to have come into operation on 1 July, 2005.

(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 "2005" and substituting the year "2006".

Passed by the Legislative Assembly this 30th day of June, 2005.

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