Republic of kiribati income tax (amendment) act 2009 (No. 2 of 2009) I assent, Beretitenti Assented: 8th May 2009 an act to amend the



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REPUBLIC OF KIRIBATI
INCOME TAX (AMENDMENT) ACT 2009

(No.2 of 2009)
I assent,
Beretitenti

Assented: 8th May 2009
AN ACT TO AMEND THE INCOME TAX ACT 1990
Commencement:
MADE by the Maneaba ni Maungatabu and assented to by the Beretitenti
1. Short title
This Act may be cited as the Income Tax (Amendment) Act 2009.
2. Commencement
This Act shall be deemed to have entered into force on 1 January 2009.
3. Meaning of ‘principal Act’
In this Act ‘principal Act’ means the Income Tax Act 1990.
4. Amendment of section 3(1)
Section 3(1) of the principal Act is amended—
(a) by inserting after the definition of ‘dividend’ the following definitions—
"‘employee’ means an individual exercising an employment;
‘employer’ means a person who employs an individual in employment;
‘employment’ includes—
(a) the position of a person in the employ of another person;
(b) a directorship of a company;
(c) an office or position entitling the holder to a fixed or ascertainable stipend or remuneration; or
(d) any other office the holder of which is elected by popular vote or appointed in a representative capacity,
but excludes employment of an individual as a domestic servant where the remuneration is less than $120 per month;"
(b) by inserting after the definition of ‘incapacitated person’ the following definition—
"‘income tax’ means any tax imposed under this Act;" and
(c) in the definition of ‘personal deduction’, by repealing "Part VII or".



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