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Income Tax Amendment Act 2016

NIUE

INCOME TAX AMENDMENT ACT 2016

No. 338

Contents

1. Title
2. Commencement
3. Principal Act amended
4. Section 152 (Regulations) amended

An Act to amend the Income Tax Act 1961 to provide for regulations to give effect to agreements or arrangements relating to Niue and any other country or territory about the exchange of tax information.

The Assembly enacts as follows-

1. Title

This Act is the Income Tax Amendment Act 2016.

2. Commencement

This Act comes into force on the day after the date on which it becomes law in accordance with Article 34 of the Constitution.

3. Principal Act amended

This Act amends the Income Tax Act 1961.

4. Section 152 (Regulations) amended

(1) Section 152 is amended by adding "; and" and by adding the following paragraph after paragraph (c) —

"(d) giving effect to, or enabling effect to be given to, any agreement or arrangement entered into by Cabinet for and on behalf of the Government of Niue for the exchange of information that relates to tax (including the automatic exchange of that information) in relation to Niue and any other country or territory."

I, Togiavalu Pihigia, Speaker of the Niue Assembly, certify that the requirements of Article 34 of the Niue Constitution have been complied with.

SIGNED AND SEALED at the Assembly Chambers this 23rd day of December 2016.

Speaker of the Niue Assembly

COUNTERSIGNED in the presence of the Speaker

Clerk of the Niue Assembly

This Act is administered by the Tax Office.

This Act was passed by the Niue Assembly on the 14th day of December 2016.