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Excise Tax (Amendment) Act 2010

TONGA

EXCISE TAX (AMENDMENT) ACT 2010
Act No. 4 of 2010

AN ACT TO AMEND THE EXCISE TAX ACT 2007

I assent, PRINCESS SALOTE PILOLEVU TUITA, 18th May 2010.

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

1 This Act may be cited as the Excise Tax (Amendment) Act 2010.

2 The Excise Tax Act 2007, as amended, is in this Act referred to as the Principal Act.

3 Section 2 of the Principal Act is amended by:

(1) deleting the words "of Finance or the Treasurer" in the definition of "Chief Commissioner" and replacing it with "responsible for revenue services"; and

(2) deleting the words "Revenue Services Department" in the definition of "Customs" and replacing them with "Ministry of Revenue".

Passed in the Legislative Assembly this 6th day of April 2010.