FIJI ISLANDS REVENUE AND CUSTOMS AUTHORITY ACT 1998

(d) by deleting section 4(4) and substituting—
― (4) Notwithstanding anything contained in this section the
Commissioner may disclose to the Minister or members of the Fiji
Revenue and Customs Authority such information, records or
documents as may be necessary for the purposes of this Act or the Fiji
Revenue and Customs Authority Act and the Minister or members, as
the case may be, shall thereupon become subject to the provisions of
this section.‖;
(e) in section 5 by deleting ―Inland Revenue Department‖ and substituting ―Fiji
Revenue and Customs Authority‖;
(f) in section 50 by deleting ―Department of Inland Revenue‖ in the twelfth line and
substituting ―Fiji Revenue and Customs Authority‖.
VALUE ADDED TAX DECREE 1991
The Value Added Tax Decree 1991 is amended—
(a) in section 2(l) by deleting ―appointed under‖ in the second line of the definition
of ―Commissioner‖ and substituting ―as provided by‖;
(b) by deleting subsections (1), (2), (3) and (4) of section 6 and substituting—
― (1) The Commissioner shall administer this Decree and be
responsible for the collection of tax under it and for all matters
incidental thereto and shall perform such other duties as the Fiji
Revenue and Customs Authority may assign to him.
(2) The Commissioner may authorise any other officer or
employee of the Fiji Revenue and Customs Authority to exercise any
of the powers conferred upon him by this Decree except the power of
delegation under this subsection.‖;
(c) by renumbering subsections (5) and (6) of section 6 as subsections (3) and (4)
respectively;
(d) in section 7(1) by deleting the words ―in the Inland Revenue Department‖ in the
second line;
(e) by repealing section 7(4) and substituting—
― (4) Notwithstanding anything contained in this section the
Commissioner may disclose to the Minister or members of the Fiji
Revenue and Customs Authority such information, records or
documents as may be necessary for the purposes of this Decree and the
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