Arrangement of Provisions
1. Short title and commencement
2. Principal Act
2006, No. 14 AN ACT to amend the Excise Tax Rates Act 1984.
[26th July 2006] BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:
1. Short title and commencement - (1) This Act may be cited as the Excise Tax Rates Amendment Act 2006.
(2) Subject to subsections (3) and (4) this Act shall come into force on the date of assent of the Head of State.
(3) The increase in excise for roll your own tobacco, alcoholic beverages and soft drinks is deemed to have come into force on 1 July 2006.
(4) The increase in excise for cigarette sticks shall come into force on 1 February 2007.
(5) Notice of commencement of this Act shall be published in Samoan and English in the Savali and one other newspaper circulating in Samoa.
2. Principal Act - In this Act, "Principal Act" means the Excise Tax Rates Act 1984.
3. Schedule - The Schedule to the Principal Act is amended by deleting the amounts of excise duty applying to the items listed below and substituting the amount of excise duty specified for each item:
2202 (all items)
Waters containing added sugar or other sweetening matter or flavour