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Income Tax Rules 1997

TOKELAU

TOKELAU INCOME TAX RULES 1997

1. Title and Commencement

(1) These rules may be cited as the Tokelau Income Tax Rules 1997.

(2) These rules shall come into force on 1 February 1997.

2. The Tax

(1) All remuneration paid for services performed in Tokelau or in the service of Tokelau shall be taxed in Tokelau in accordance provisions in the Schedule.

(2) The tax shall be levied at source on behalf of the Administration of Tokelau.

3. Repeal

When these rules come into force -

(i) the repeal of the Tokelau Amendment Act 1982, and

(ii) the revocation of the Tokelau Amendment Act (Community Services Levy) Order 1994,

shall take effect, pursuant to sections 11 and 12 of the Tokelau Amendment Act 1996.

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SCHEDULE*

The rate of the tax on the gross of each payment of salary, wages, or honorarium is -

ANNUAL RATE

Up to $3,000 5%

$3,001 to $4,000 7.5%

$4,001 and above 11 %

[*The Schedule was repealed by T 1997/6 and replaced by:

Totogi Tauhaga Lafoga Tipi

0-$3,000 5%

$3,001 - $4,000 7.5%

$4,001 - $10,000 11%

$10,000 - $17,000 15%

$17,000 - $$25,000 18.50%

$25,001 – agai ki luga 25%]

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